Computer Point Ltd. — Interim / Quarterly Report 2022

Nov 9, 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 th 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: 07th day of November, 2022 M.No.068958

COMPUTER POINT LIMITED

Regd. Office 1/13, UPPER WNOOD STRECT, KOLKATA-700 017

UN-AUDITED FINANCIAL RESI.UTS FOR THE QUARTER

FOR THE QUARTER ENDED 30 th September,2022 Rs In Lacs

		STANDALONE
		Quarter Ended				Six Months Ended
						Ended
	Particulars 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)
	1 INCOME FROM OPERATIONS	0.25	0.45	0.45	O.70	0.45	2.54
	2 OTHER INCOME	37.35	37.65	33 10	75.0 00	66.20	164.35
	3 TOTAL REVENUE (1+2)	37.60	38.1 10	33.55	75.70	66.65	166.89
	EXPENDITURE
	a) CoST OF MATERIAL				40.10	36.59	98.67
	b) OTHER OPERATING EXPENSE	19.95	20.1 15	18.45	35.30	29.23	64.65
	c) ESTABLISHMENT EXPENSE	17.55	17.75	14.40			2.75
	d) DEPRECIATION
	e) OTHER EXPENSE		37.9 .90	32.85	75.40	65.82	166.07
	TOTAL	37.50
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE	.10	0.20	.70	0.30	0.8 83	0.82
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX
6	EXCEPTIONAL ITEMS	0.10	0.20	0.7 .70	0.30	0.83	0.82
7	PROFIT/(LOSS) FROM OPERATIONS BEFORE
	FIN CHRG, EXTRAORDINERY ITEMS & TAX
8	INTEREST/ FINANCIAL CHARGES 9 PROFITI(LOSS) AFTER INTEREST BUT BEFORE	0.10	0.20	0.70	0.30	0.83	0.832
	EXCEPTIONAL ITEMS & TAX
	10 EXTRAORDINERY.ITEMS 11 PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.10	0.20	0.70	,0,30	0.83	0.82
	BEFORE TAX
	12 TAX EXPENSE						0.21 0.01
	Deffered Tax
	13 PROFITI(LOSS) FROM ORDINARY ACTIVITIES after Tax	0.10	0.20	0.70		0.83 0.30	0.62
	14 NET PROFIT/(LOSS) FOR THE PERIOD	0.10	0.20	0.70		0.83 0.30	0.62
	15 OTHER COMPREHENSIVE INCOME (OCI)
	16 a) ltems that will not be reclassified to profil or loss
17 b	Income Tax relating to items that will not
	be reclassified to profit or loss
	18 TOTALOTHER COMPREHENSIVE INCOME (OC)						0.62 0.83
	19 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.10		0.20	0.70	0.30	341.19
	20 RESERVE EXCLUDING REVOLUTION RESERVE						3000.13
	21 PAID-UP EQUITY SHARE (Face Valued-Rs. 10/-)	3000.13	3000.13	3000.13	3000.13	3000.13
	22 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)						0.00
	la) Basic/Diluted EPS before Extraordinary ltems	0.00		0.00	0.00	0.00	0.00 0.00
	b) Basic/Diluted EPS after Extraordinary ltems	0.00		0.00	0.00	0.00	0.00

	PART 2 A PARTICULARS OF SHAREHOLDING
1	PUBLIC SHAREHOLDING NUMBER OF SHARES %% OF SHAREHOLDING	29451100 98. 17	29451100 98.1 17	29451100 98.17	29451100 98.1 17	29451100 23451100 98.17	98.17
	2 Promoters & Promoter Group Shareholding a) Pledged/encumbered Number of Shares
	% of Shareholding b) Non-encumbered Number of Shares % of Shares(As a % of the total Sharehoding of	550200 1.83	550200 1.83	550200 1.83	550200 183	550200 1.83	550200 1.83
	Promoters & Promoter Group)	100.00	100.00	100.00	100.00	100.00	100.00

• % of Shares (As a % of the Total Share Capital) NOT i) The Audit Committee reviewed the above Results on 04.11.2022 and the Board of Directors at its meeting held

on 07.11.2022 approved the results.

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

ii) Duing the Quarter Depreciation has not considered.

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

v) Details of reconcillation of net profil 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 30.09.22	Qty Ended 30.09.21
	0.10	0.70
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)	0.10	0.70
Profi/ (Loss) for the quarter as IND-AS
Other Comprehensive Income (net of Income Tax)	0.10	0.70
Total Cormprehensive Profit/ (Loss) for the quarter

vii) A reconcillation of Equity to that reported under Previóus Generaly Accepted Accounting Principles (GAAP)

is given below:	Rs. In Lac
		Standlone Qty Ended
Description		30.09.2022 30.09.2021
	3,000.13	3000.13
Tota bther Equity as per previous GAAP
Add/(Less) : Adjustments for GAAP difference
Effect of fair valuation of Financial Assets
- Effect of change in treatmenl 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	3,000.13	3000.13
Equity attributable to equity holders of the Company under Ind AS		By order of the Board

obo (M. KHA)

Place: Kolkata Director Date,: 07.11.2022

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER& SIX MONTHS ENDED 30th September, 2022 in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015]

		Quarter Ended					Six Months Ended
SN	Particulars	30.09.22	30.09.21		30.09.22	30.09.21
	1 Total Income from operation (net)	37.60	33.55		75.70		66.65
					0.30		0.83
	2 Net Profit/(Loss) for the peroid	0.10	0. .70
	(Before Tax, Exceptional items and /or
	Extraordinary items)
		0.10	0.70		0.30		0.83
	3 Net Profit/(Loss) for the peroid
	(after Tax, before Exceptional items
	and /or Extraordinary items)
		0.10	0.70		0.30		0.83
	4 Net Profit/(Loss) for the peroid after Tax
	(after Exceptional /Extraordinary items)
	Other Comprehensive income for the period						0.83
		0.10	0.70		0.30
	6 Total Comprehensive income for the
	peroid including OCI after Tax		3000.13		3000.13		3000.13
		3000.13
	PAID-UP FQUITY SHARE (Face Valued-Rs.10I-)
	8 Other Equity ( excluding Revaluation
	Reserve) as shown in the Audited
	Balance Sheet of the previous year --
	9 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)
	a) Basic/Diluted EPS

By order of the Board

(M. KHA) Director

Place: Kolkata Date 07.11.2022

COMPUTER POINT LIMITED Standalone Statement of Assets and Liabilities		(Rs. in lakhs)
Particulars	30.09.202 2	STANDALONE (Unaudite 31.03.2022
	d)	(Audited)
ASSETS
Non-current assets
(a) Property, Plant and Equipment	7.27	7.27
(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
Non-current assetsS Total	507.76	507.76
Current assets
(a) Inventories
Current financial assets
(a) Current investments
(c) Trade receivables	813.79	813.79
(d) Cash and cash equivalants	0.63	118.8S
(e) Bank balance other than Cash and		100.45
cash equivalants	4.49
(6) Loans, current'	1,967.55 70.00	1,769.64 53.64
(g) Other current assets Current Total assets	2,856.46	2,856.37
TOTAL -ASSETS	3,364.22	3,364.13
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
2 Liabilities
Non-current liabilities
Non-current financial liabilities
(a) Borrowings, non-current
(b) Trade payables, non-curnent
(c) Other non-current financial liabilities	0.02	0.02
(d) Provisions, non-current
(e) Deferred govt. grants non-current
(6) Other non-current liabilities	0.02	0.02
Total Non-current liabilities
Current liabilities & financial liabilites
(a) Borrowings, current
b) Trade payables, current
(c) Other current liabilities	22.58	22.58
(d) Provisions, current		0.21