Computer Point Ltd. — Audit Report / Information 2021

Jun 28, 2021

53, College Street Kolkata - 700 073 Mail: asccal2007@gmail.com

M/S ACHARYYA SWAPAN & CO.

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Chartered Accountants

Independent Auditors Report on Quarterly and Annual Standalone Financial Results of M/s. COMPUTER POINT LIMITED pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

To the Board of Directors of M/s. COMPUTER POINT LIMITED

1. We have audited the accompanying statement of standalone financial results of M/s. COMPUTER POINT LIMITED st March 2021, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI circular No: CIR/CFD/FAC/62/2016 dated July 5, 2016 and has been initialed by us for identification.

The financial results for the quarter year ended 31[st] March 2021, have been prepared on the basis of the Audited financial Statements for the year ended 31[st] March, 2021 and the financial results for the nine months ended 31[st] December, 2020, which were subject to limited review and are the responsibility of the he Board of Directors of the company. Our responsibility is to express an opinion on these financial results based on our audit of the financial results as at and for the year ended 31[st] March, 2021 and our review of the financial results for the nine months period ended 31[st] December 2020, which was prepared in accordance with the recognition and

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read with relevant rules issued there under, as applicable and other accounting principles generally accepted in India and the relevant requirements of the SEBI Regulations.

1. We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles basis for our opinion.

2. In our opinion and to the best of our information and according to the explanations given to us these quarterly standalone financial results as well as the year to date results read with notes thereon:

3. I. Are presented in accordance with 5the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI circular No: CIR/CFD/FAC/62/2016 dated July 5,2016, in this regard; and

4. II. Gives a true and fair view of the financial performance and other financial information for the quarter and year ended 31[st] March 2021.

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53, College Street Kolkata - 700 073 Mail: asccal2007@gmail.com

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M/S ACHARYYA SWAPAN & CO.

Chartered Accountants

1. .Attention is drawn to the fact that the comparative figure for the quarter and year ended 31[st] March 2021 are based on the previously issued standalone financial statements prepared in accordance with the Accounting Standards (AS) that were audited by the erstwhile auditors. The audit report dated 24[th] June 2021 on the audited standalone financial statement of the Company for the year ended 31[st] March 2021 issued by erstwhile auditors.

For ACHARYYA SWAPAN & CO. Chartered Accountants FRN.: 325797E

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ADITYA SINGH Place : Kolkata Partner Dated : 24.06.2021 UDIN:21068958AAAAFV9950

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