NeXT Computer Inc is celebrating its first full year of profit in its nine-year history by announcing a strategy to pre-empt Microsoft Corp’s Cairo by putting its object-oriented front-end and applications development environment up on Windows NT and Windows95. A new OpenStep for Windows is scheduled to ship early next year, and it will be integrated with Microsoft’s Object Linking & Embedding. Separately, NeXT and Insignia Solutions Ltd announced a collaboration to improve SoftPC for NeXTstep/Intel. SoftPC 4.0 under NeXTstep for Intel delivers the highest performance system for running Windows applications short of running the MS-DOS and Windows operating system itself, says Steve Jobs. The Redwood City, California-based NeXT, now with 250 employees, says its audited 1994 sales more than tripled to $49.6m, on which it made $1.03m net profit.