Since the dot-com implosion, the business-to-business sector has come under much criticism. But that hasn't stopped DealerTrack (NASDAQ: TRAK), which has built a sophisticated lending platform for the automotive retail industry. It deals with more than 22,000 auto dealers and 465 financing sources.

Well, this week the company announced its Q4 results. Revenues spiked 33% to $60.7 million and net income was $4.1 million, or $0.10 per share.

Unfortunately, it looks like the company is decelerating somewhat. No doubt, the credit crunch is putting pressure on dealers, who are having more difficulties in securing financing for car purchases.

For example, transaction volume came to 20.8 million in Q4, which was up from 19.5 million in the same period a year ago.

Yet, the company is trying to expand its product offerings, such as with inventory management, analytics, accessories and so on. There are also moves to expand into Canada as well as new verticals, such as RVs.

But such things are likely to take time to hit critical mass.

So, in today's trading, DealerTrack's stock is down over 20% to $21.10.

Tom Taulli is the author of various books, including The Complete M&A Handbook and The Edgar Online Guide to Decoding Financial Statements. He also operates DealProfiles.com.