Computer Point Ltd. — Interim / Quarterly Report 2022

Nov 28, 2022

Chartered Accountants

LIMITED REVIEW REPORT

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

Kolkata

We have reviewed the accompanying statement of unaudited financial results of M/s. COMPUTER POINT LIMITED for the Quarter ended on 30" September, 2022. This statement is the responsibility of the Company's Management and has been approved by the 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 financial statements are free of material misstatement. A review is limited primarily to inquiries of 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 recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement.

For ACHARYYA SWAPAN & CO.

Chartered Accountants Firm Regd No. 325797E

(MR. ADITYA SINGH) UDIN:22068958BCNECW6806

Place : Kolkata Partner Dated: 07" day of November, 2022 M.No.068958

COMPUTER POINT LIMITED

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

UN-AUDITED FINANCIAL RESLUTS FOR THE QUARTER $\lambda$

$=$ $\cap$ LARTER ENDED 30 th September 2022

Rs In Lacs

		FOR THE QUARTER ENDED 50 to superintent STANDALONE
		Quarter Ended			Six Months Ended	Year
	Particulars							Ended
SI.	PART-1 ¥.	30.09.22		30.06.22	30.09.21	30.09.22	30.09.21	31.03.22
No.		(Unaudited)		(Unaudited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
$\mathbf{1}$	INCOME FROM OPERATIONS	0.25		0.45	0.45	0.70	0.45		2.54
$\overline{\mathbf{c}}$	OTHER INCOME	37.35		37.65	33.10	75.00	66.20		164.35 166.89
3	TOTAL REVENUE (1+2)	37.60		38.10	33.55	75.70	66.65
4	EXPENDITURE
	a) COST OF MATERIAL					40.10	36.59		98.67
	b) OTHER OPERATING EXPENSE	19.95		20.15	18.45	35.30	29.23		64.65
	c) ESTABLISHMENT EXPENSE	17.55		17.75	14.40				2.75
1.	d) DEPRECIATION
	e) OTHER EXPENSE				32.85	75.40	65.82		166.07
	TOTAL	37.50		37.90
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE				0.70	0.30	0.83		0.82
	- EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.10		0.20
6	EXCEPTIONAL ITEMS	$\sim$			'0.70	0.30	0.83		0.82
7	PROFIT/(LOSS) FROM OPERATIONS BEFORE.	0.10		0.20
	FIN CHRG, EXTRAORDINERY ITEMS & TAX
8	INTEREST / FINANCIAL CHARGES			0.20	0.70	0.30	0.83		0.82
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE'	0.10
	EXCEPTIONAL ITEMS & TAX
10	EXTRAORDINERY.ITEMS				0.70	, 0.30		0.83	0.82
11	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.10		0.20
	BEFORE TAX				$1 -$				0.21
12	TAX EXPENSE								0.01
	Deffered Tax .							0.83	0.62
13	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax	0.10		0.20	0.70		0.30	0.83	0.62
	14 NET PROFIT/(LOSS) FOR THE PERIOD	0.10		0.20	0.70		0.30
	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
	TOTAL OTHER COMPREHENSIVE INCOME (OCI)				٠.
18	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.10		0.20		0.70	0.30	0.83	0.62
19				T.					341.19
20	RESERVE EXCLUDING REVOLUTION RESERVE	3000.13		3000.13	3000.13	3000.13		3000.13	3000.13
21	PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)
22	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)				0.00	0.00	0.00	0.00	0.00
	a) Basic/Diluted EPS before Extraordinary Items	0.00				0.00	0.00	0.00	0.00
	b) Basic/Diluted EPS after Extraordinary Items	0.00			0.00

	— po PART - 2 'A_ PARTICULARS OF SHARFHOL DING,			'
1	PUBLIC SHAREHOLDING % - NUMBER OF SHARES -% OF SHAREHOLDING —	20451 100 GBAT	29451100 9817	29451100 OB.17 '	79401100 98.17	29451109
	2 promoters & Promoter Group Shareholding a) Pledged/encumbered "Number of Shares		-
	- % of Shareholding b) Non-encumbered - Number of Shares of the total Sharehoding of _% of Shares(As a %	650200 1.83 :	550200 1.83] 'i	550200 , 1.83	550200 1.83
	Promoters & Promoter Group) . % of Shares (As a % of the Total Share Capital)	100.00	100.00	400.00	100.00 of Directors at its meeting held

NOT)) The Audit Committee reviewed [he above Resulls on 04.11.2022 and the Board

NOT)) The Audit Committee reviewed [he above Resulls on 04.11.2022 and the Board
on 07.11.2022 approved the results.	ion Technology. Segment Reporting is not required.
ii) Company operates in asingle segement i.e. Informati
iii) During the Quarter Depreciation has not considered.
iv) Previous Year/Quarter figures are re-grouped/restated, whenever found		necessary.
v) Details of reconciliation of net profil or loss reported in accordance with In		dian GAAP to total comprehensive
income in accordance with IND-AS Is given below:
1		Rs. In Lac
		Qty Ended	Qly Ended 30.09.21
. Description	_	30.09.22
Pe Net Profil/ (Loss) as per previous GAAP (Indian GAAP)		0.10
5		0.10
Profil/ (Loss) for the quarter as IND-AS
Other Comprehensive Income (net of Income Tax)
[Total Comprehensive Profit! (Loss) for the quarter
'
vii) A reconcillation of Equity to that reported under Previous Generaly Accepted Accounting Principles (GAAP)
'ig given below:		Rs. In Lac
Description		30,09.2022	30.09.2021

0.10
	30.09.2021
3,000.13	3000.13},
;
	-
	3000.13
Z , Equity attributable to equity holders of the Company underind AS	vii) A reconcillation of Equity to that reported under Previous Generaly Accepted Accounting Principles (GAAP) Rs. In Lac 30,09.2022 - 3,000.13 By order of the Board

¹CN Place: Kolkata i, 4 ' (M. KHA) Director

Date; 07.11.2022

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITLD TINANCIAL RESULTS FOR THE QUARTER & SIX MONTHS ENDED 30th September,2022 {in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 201 5)

	——————+——-		six Months Ended —_
Particulars	= Quarter Ended 30.09.22	~_ [30.09.21		{30.09.22	[30.09.21
fl ——— Total Income from operation (net)	37.60	33.55	,	75,70
jo Net Profit/(Loss) for the peroid	ae			0.30
° (Before Tax, Exceptional items and/or
Extraordinary items)
mesa ee i
3 Net Profit/(Loss) for the peroid	0.10	_—0.70
' (after Tax,before Exceptional items
items) and /or Extraordinary
= ee :
Net Profit/(Loss) for the peroid after Tax
/Extraordinary items) Exceptional (after
Other Comprehensive income for the period
fo
Total Comprehensive income for the
peroid including OCI after Tax
—————
PAID-UP FQUITY SHARE (Face Vatued-Rs.10/-) _
Other Equity ( excluding Revaluation he Audited
Reserve) as shown int vious year
Balance Sheet of the pre	—
EARNINGS PER SHARE (EPS) (RS- PER SHARE) —————————"
— Basic/Diluted EPS a)
a						By order of the Board

Cw (M. KHA)

Director

Place: Kolkata Date : 07.11.2022

	COMPUTER POINT LIMITED ' Standalone Statement of Assets and Liabilities _		__ (Rs. in lakhs) ,
		___ STANDALONE 30.09.202	,
	Particulars a	2 (Unaudite d)	31.03.2022 (Audited)
	: ASSETS
2.	Non-current assets		7.27
	(a) Property, Plant and Equipment	P27 -	-
	(b) Goodwill on consolidation (c) Non-current investments Property	-	-
	/ __ 'TNon-current financial assets	~	~ 482.00
	(a) Long-term loans	482.00 18.49	18.49
	Other non-current financial assets' (b) Total - Non-current assets	507.76	507.76
2	Current assets		-
	(a) Inventories "	2
	Current financial assets
	(a) Current investments l(c) Trade receivables	813.79	813.79
	(d) Cash and cash equivalants	0.63	118.85
	(e) Bank balance other than Cash and	4.49	100.45
	cash equivalants © (f) Loans, current	1,967.55	1,769.64
	(g) Other current assets	70.00	53.64
	Total - Current assets TOTAL -ASSETS 3,364.22 3,364.13	2,856.46	2,856.37
	EQUITY AND LIABILITIES
	1}Equity (a) Equity Share capital	3,000.13]	3,000.13
	(b) Other equity	341.49],	341.19
	Total - Equity	3,341.62 3,341.32
	i 2 Liabilities '
	Non-current liabilities
	Non-current financial liabilities (a) Borrowings, non-current		-
	(b) Trade payables, non-current		-
	(c) Other non-current financial liabilities	-	7 0.02
	(d) Provisions, non-current	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	7	-
	(b) Trade payables, current	-	=
	(c) Other current liabilities	22.58	22.58
	(d) Provisions, current		0.21 -

COMPUTER POINT LIMITEO STATEMENT OF CASH FLOW FOR THE YEAR ENDED 39.09 7022 CIN: L72200WB1984PLC152180 = 2 OW EROM OPER : ; landed 20 09 22 ;

	COMPUTER POINT LIMITEO
STATEMENT OF CASH FLOW FOR THE	YEAR ENDED 39.09 7022 L72200WB1984PLC152180
CIN:
	[;
=	wan landed 20 09 22		; n
2 OW EROM OPER ; : [CASH FLOW FROM OPERATING ACTIVITIES:		!
rr: — as Adjustment for	}
~T 1 Depreciation			2.75
_ 4 7 —} - lInterest pass	-
4 esi received Inter ' 4	75.00) 5 om
Exo Whitten off IMisc
Operating Profit before working Capital Changes ' g rat + ,
Adjustment for	! -
' Sundry Debtor	(214.27)
Loans & Advances
Advances for Project	(0.22)
' Trade Payabies/Libitities		(214.48
		(289.19)
Cash Generated from Operations:	-	e	-
interest Paid
Direct Taxs Paid Cash Flow before Extra Ordinary Items
Less Extra Ordinary Items
Net Cash Flow from Operating Activities
(Cash Fiow Investing Activities: 'B.
Purchase of Fixed Assels
Purchase for Investments
Payment towrads GST
Payment of FBT Tax
interest' Dividend Received
Misc. Exp. For Share'Issue
Net Cash used in investing Activities '
Cash Flow from Financing Activities: C.
Grant
Payment of Long Term Loan
Loan Payment of Unsecured Activities
used in Financial Cash Net Cash Equivalanet in Cash &
Increase/Decrease Net
Cash & Cash Equivalent (Opening)
Cash & Cash Equivalent (Ending)

2 4 75.00) - - e | -

Director DIN:00398157 :

' place : kolkata Date : 07.11.22