Siebel Systems Posts Profit  SAN FRANCISCO (Reuters) - Business software maker Siebel  Systems Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=SEBL.O target=/stocks/quickinfo/fullquote"&gt;SEBL.O&lt;/A&gt; on Wednesday reported a quarterly profit,  after a year-earlier net loss, helped by sales of new software.