Onyx Acceptance Corp.

The Foothill Ranch specialized automobile finance company posted net income of $2.5 million, or 39 cents a share, for the fourth quarter, contrasted with a restated loss of $268,011, or 4 cents a share, for the 1997 fourth quarter. For the year, the company reported net income of $6.1 million, or 95 cents a share, compared with restated earnings of $1.3 million, or 21 cents a share, for the prior year. The 1997 figures were restated due to an accounting change.