Computer Point Ltd. — Interim / Quarterly Report 2021

Nov 9, 2021

M/5 ACHARYYA SWAPAN & CO.

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

Chartered Accountants

CAj

LIMITED REVIEIW REPORT

To The Board of Directors, M/s. CDMPUTER POINT LIMITED Kolkata

We have reviewed the M/s. accompanying statement of unaudited financial results of COMPUTER POINT LIMITED for the Quarter ended on 30th September, 2021. This statement is the responsibility of the Company's Management and has been the approved by Board of Directors. Our responsibility is to issue ^a report on these financial statements based on our review.

We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, Review of Interim Financial Information performed by the Independent Auditor of the Entity issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the to inquiries financial of statements are free of material misstatement. ^A review is limited primarily company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other and recognized accounting practices policies has not disclosed the information Regulation required to be disclosed in terms of ³³ of the SEBI ²⁰¹⁵ (Listing Obligations and Disclosure Requirements) Regulations, including the manner in which it is to be disclosed, or that it contains misstatement. any material

For ACHARYYA SWAPAN & CO. Chartered Accountants Firm Regd No. 325797E ?

Partner

Place : Kolkata Dated: ogrH day of November, ²⁰²¹ (MR. ADITYA SINGH)

M.No.068958 UDIN:21068958AAAAKS2034

COMPUTER POINT LIMITED

Regd. Office : 1/1B, UPPER WOOD STREET, KOLKATA-700 017

UN-AUDITED FINANCIAL RESLUTS FOR THE QUARTER

	Rs In Lacs FOR THE QUARTER ENDED 30 th September,2021
		STANDALONE
		Quarter Ended			Six Months Ended	Year
	Particulars					Ended
Sl.	PART - 1	30.09.21	30.06.21	30.09.20	30.09.21	30.09.20	31.03.21
No.		(Unaudited)	(Unaudited)			(Unaudited) (Unaudited) (Unaudited)	(Audited)
1	INCOME FROM OPERATIONS	0.45	-	4.85	0.45	4.85	0.53
2	OTHER INCOME	33.10	33.10	75.75	66.20	75.75	129.76
3	TOTAL REVENUE (1+2)	33.55	33.10	80.60	66.65	80.60	130.29
4	EXPENDITURE
	a) COST OF MATERIAL	-	-	-	-	-	-
	b) OTHER OPERATING EXPENSE	18.45	18.14	38.15	36.59	43.60	68.47
	c) ESTABLISHMENT EXPENSE	14.40	14.83	27.25	29.23	34.77	57.14
	d) DEPRECIATION	-	-	-	-	-	3.95
	e) OTHER EXPENSE	-	-	-	-	-	-
	TOTAL	32.85	32.97	65.40	65.82	78.37	129.56
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.70	0.13	15.20	0.83	2.23	0.73
6	EXCEPTIONAL ITEMS	-	-	-	-	-	-
7	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.70	0.13	15.20	0.83	2.23	0.73
	FIN CHRG, EXTRAORDINERY ITEMS & TAX
8	INTEREST / FINANCIAL CHARGES	-	-	0.03	-	0.06	0.12
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	0.70	0.13	15.17	0.83	2.17	0.61
	EXCEPTIONAL ITEMS & TAX
10	EXTRAORDINERY ITEMS	-	-	-	-	-	-
11	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.70	0.13	15.17	0.83	2.17	0.61
	BEFORE TAX
12	TAX EXPENSE	-	-	-	-	-	0.16
	Deffered Tax						0.01
13	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax	0.70	0.13	15.17	0.83	2.17	0.46
14	NET PROFIT/(LOSS) FOR THE PERIOD	0.70	0.13	15.17	0.83	2.17	0.46
15	OTHER COMPREHENSIVE INCOME (OCI)
16	a) Items that will not be reclassified to profit or loss	-	-	-	-	-	-
17	b ) Income Tax relating to items that will not	-	-	-	-	-	-
	be reclassified to profit or loss
18	TOTAL OTHER COMPREHENSIVE INCOME (OCI)	-	-	-	-	-	-
19	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.70	0.13	15.17	0.83	2.17	0.46
20	RESERVE EXCLUDING REVOLUTION RESERVE	-	-	-	-	-	340.58
21	PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)	3000.13	3000.13	3000.13	3000.13	3000.13	3000.13
22	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)
	a) Basic/Diluted EPS before Extraordinary Items	0.00	0.00	0.00	0.00	0.00	0.00
	b) Basic/Diluted EPS after Extraordinary Items	0.00	0.00	0.00	0.00	0.00	0.00

	PART - 2
A	PARTICULARS OF SHAREHOLDING
1	PUBLIC SHAREHOLDING
	- NUMBER OF SHARES	29451100	29451100	29451100	29451100	29451100	29451100
	- % OF SHAREHOLDING	98.17	98.17	98.17	98.17	98.17	98.17
2	Promoters & Promoter Group Shareholding
	a) Pledged/encumbered	-	-	-	-	-	-
	- Number of Shares	-	-	-	-	-	-
	- % of Shareholding	-	-	-	-	-	-
	b) Non-encumbered
	- Number of Shares	550200	550200	550200	550200	550200	550200
	-% of Shares(As a % of the total Sharehoding of	1.83	1.83	1.83	1.83	1.83	1.83
	Promoters & Promoter Group)
	- % of Shares (As a % of the Total Share Capital)	100.00	100.00	100.00	100.00	100.00	100.00

NOTE:- i) The Audit Committee reviewed the above Results on 06.11.2021 and the Board of Directors at its meeting held

on 09.11.2021 approved the results.

ii) Company operates in a single segement i.e. Information Technology. Segment Reporting is not required.

iii) During the Quarter Depreciation has not considered.

iv) Previous Year/Quarter figures are re-grouped/restated, whenever found necessary.

v) Details of reconcillation of net profit or loss reported in accordance with Indian GAAP to total comprehensive income in accordance with IND-AS is given below:

	Rs. In Lac
Description	Qty Ended	Qty Ended
	30.09.21	30.09.20
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)	0.70	15.17
Profit/ (Loss) for the quarter as IND-AS	0.70	15.17
Other Comprehensive Income (net of Income Tax)	0	0
Total Comprehensive Profit/ (Loss) for the quarter	0.70	15.17

vii) A reconcillation of Equity to that reported under Previous Generaly Accepted Accounting Principles (GAAP) is given below:

		Rs. In Lac
Description Standlone Qty Ended
		30.09.2021	30.09.2020
Total Other Equity as per previous GAAP		3,000.13	3000.13
Add/(Less) : Adjustments for GAAP difference		-	-
Effect of fair valuation of Financial Assets		-	-
Effect of change in treatment of Business combination		-	-
Effect of fair valuation of Bearer Plant		-	-
Effect of measuring Inventory of Finished goods as per Ind AS		-	-
Effect of recognition of Biological Asset		-	-
Tax adjustment on Ind AS adjustment		-	-
Equity attributable to equity holders of the Company under Ind AS		3,000.13	3000.13

By order of the Board

Place: Kolkata (A.Jain) Date : 09.11.2021 Director

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & SIX MONTHS ENDED 30th September,2021 [in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015]

					Rs. In lac
SN	Particulars	Quarter Ended		Six Months Ended
		30.09.21	30.09.20	30.09.21	30.09.20
	1 Total Income from operation (net)	33.55	80.60	66.65	80.60
	2 Net Profit/(Loss) for the peroid	0.70	15.17	0.83	2.17
	(before Tax, Exceptional items and /or
	Extraordinary items)
	3 Net Profit/(Loss) for the peroid	0.70	15.17	0.83	2.17
	(after Tax,before Exceptional items
	and /or Extraordinary items)
	4 Net Profit/(Loss) for the peroid after Tax	0.70	15.17	0.83	2.17
	(after Exceptional /Extraordinary items)
	5 Other Comprehensive income for the period	0	0	0	0
	6 Total Comprehensive income for the	0.70	15.17	0.83	2.17
	peroid including OCI after Tax
	7 PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)	3000.13	3000.13	3000.13	3000.13
	8 Other Equity ( excluding Revaluation	0	0	0	0
	Reserve) as shown in the Audited
	Balance Sheet of the previous year
	9 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)	0	0	0	0
	a) Basic/Diluted EPS

By order of the Board

Place: Kolkata (A.Jain) Date : 09.11.2021 Director

	Standalone Statement of Assets and Liabilities (Rs. in lakhs)
			STANDALONE
		30.09.202
	Particulars	1	31.03.202
		(Unaudite	1
		d)	(Audited)
	ASSETS
1	Non-current assets
	(a) Property, Plant and Equipment	10.02	10.02
	(b) Goodwill on consolidation	-	-
	(c) Non-current investments Property	-	-
	Non-current financial assets
	(a) Long-term loans	482.00	482.00
	(b) Other non-current financial assets	18.49	18.49
	Total - Non-current assets	510.51	510.51
2	Current assets
	(a) Inventories	-	-
	Current financial assets
	(a) Current investments
	(c) Trade receivables	819.10	819.10
	(d) Cash and cash equivalants	0.30	72.12
	(e) Bank balance other than Cash and
	cash equivalants	5.11	0.30
	(f) Loans, current	1,970.67	1,909.67
	(g) Other current assets	45.59	46.37
	Total - Current assets	2,840.77	2,847.56
	TOTAL -ASSETS	3,351.28	3,358.07
	EQUITY AND LIABILITIES
1	Equity
	(a) Equity Share capital	3,000.13	3,000.13
	(b) Other equity	340.58	340.58
	Total - Equity	3,340.71	3,340.71
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	(a) Borrowings, non-current	-	-
	(b) Trade payables, non-current	-	-
	(c) Other non-current financial liabilities	-	-
	(d) Provisions, non-current	0.02	0.02
	(e) Deferred govt. grants non-current
	(f) Other non-current liabilities
	Total - Non-current liabilities	0.02	0.02
	Current liabilities & financial liabilites
	(a) Borrowings, current	-	-
	(b) Trade payables, current	-	-
	(c) Other current liabilities	10.55	17.18
	(d) Provisions, current	-	0.16
	(e) Current tax liabilities
	Total - Current liabilities	10.55	17.34

TOTAL - EQUITY AND LIABILITIES 3,351.28 3,358.07