Computer Point Ltd. — Interim / Quarterly Report 2022

Aug 13, 2022

COMPUTER POINT LIMITED

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

UN-AUDITED FINANCIAL RESLUTS FOR THE QUARTER ENDED 30 th JUNE 2022

$\mathfrak{t}$

	FOR THE QUARTER ENDED 30 th JUNE 2022					Rs In Lacs
					STANDALONE
			Quarter Ended			Three Months Ended	Year
	Particulars						Ended
SL.	PART-1 ×	30.06.22	31.03.22	30.06.21	30.06.22	30.06.21	31.03.22
No.		(Unaudited)	(Anaditod)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
$\mathbf{f}$	INCOME FROM OPERATIONS	0.45			0.45		2.54
$\overline{2}$	OTHER INCOME	37.65	63.05	33 10	37.65	33.10	164.35
Ü.	TOTAL REVENUE (1+2)	38.10	63 05	33 10	38.10	33.10	166.89
и	EXPENDITURE
	a) COST OF MATERIAL	$\alpha$	$\mathcal{V}_{\text{B}}(\cdot)$	W.			g)
	b) OTHER OPERATING EXPENSE	20.15	43.83	18.14	20.15	18 14	98.67
	c) ESTABLISHMENT EXPENSE	17.75	19.12	14.83	17.75	14 83	64.65
	d) DEPRECIATION	v.	2.75	$\sim$	on a	$\sim$	275
ŧ.	e) OTHER EXPENSE		G.
	TOTAL	37.90	65.70	32.07	37.00	32.07	166.07
5	PROFIT/(LOSS) FROM OPERATIONS BELORE
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.20	(2.65)	0, 13	0.20	013	0.82
6	EXCEPTIONAL ITEMS			w
γ	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.20	(2.65)	0.13	0.20	0.13	0.82
	FIN CHRG, EXTRAORDINERY ITEMS & TAX.
В	INTEREST / FINANCIAL CHARGES	$\sim$			a		×
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	0.20	(2.55)	0.13	0.20	013	0.82
	EXCEPTIONAL ITEMS & TAX
10	EXTRAORDINERY ITEMS	×.	Car.		$\sim$
11	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.20	(2.65)	0.13	0.20	0.13	0.82
	BEFORE TAX
12	TAX EXPENSE	$\sim$	×,	o.	$\sim$	$\gamma$ :	0.21
	Deffored Tax						0.01
13	PROFILM OSS) FROM ORDINARY ACTIVITIES when I am	0.20	(2.65)	0.13	020	013	0.62
14	NET PROFITATOSS) FOR THE PERIOD	020	(2.65)	0.13	020	0.13	0.62
15.	OTHER COMPREHENSIVE INCOME (OCT)
116	a) hemis that will not be rectassified to profit or loss.	$\sim$				÷	×
17	b.) Income Tax relating to items that will not be reclassified to profit or loss.	$\sim$	o.	×	$\sim$	$\sim$	o,
18	TOTAL OTHER COMPREHENSIVE INCOME (OCI)		×				÷
19	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.20	(2.65)	0.13	0.20	0.13	0.62
20	RESERVE EXCLUDING REVOLUTION RESERVE	$\sim$					341 19
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 floors	0.00	0.001	0.00	0.00	0.00	0.00
	b) Basic/Diluted EPS after Extraordinary flems	0.00	0.00	0.00	0.00.	0.00	0.00.

N.	PART - 2 PARTICULARS OF BHAREFRADING.
٦	PUBLIC SHAREHOLDING NUMBER OF BHART B 16 OF SHARELKN DING.	29451100 98.17	29451100 98.17	20451100 08.17	20451100 00.17	29451100 DA 17	29451100 DB 17
b	Premoters & Promoter Group Shareholding formalmental posterior (a)	$\sim$ ×	w. ×	n. ×	× W.	$\sim$ 16	$\sim$ ÷
	Number of Shaves Ficial Shareholding	$\sim$	×		$\sim$	$\sim$	$\sim$
	to Non-ancumbered. Number of Styares % of Shares/Ax a % of the lotal Sharehoding of	550,700 1.83	550200 1B3	550200 1:83.	550200 1.83.	550200 E81	550200 1.83
	Promotors & Promoter Ground In of Shares (Ax a % of the Total Share Capital)	100.00	100.00	100.00	100.00	100.00	100.00

% of Shares (Ax a % of the Total Share Capital) NOTE; i) The Audit Committee reviewed the above Results on 10.08.2022 and the Board of Directors at its meeting held

on 13.08.2022 approved the results

$\bar{\chi}$

id. Company operator in a single segement i.e. Internation Technology. Segment Reporting is not required.

(a) During the Quarter Depreciation has not considered.

N) Previous Year/Quarter figures are re-groupodivisitated, whenever loand recessary

v) Details of reconcillation of not profit or loss reported in accordance with Indian GAAP to total comprehensive income in accordance with IND-AS is given below.

	Rs. It Lac.
[Description]	Column Type 30.05.22	Coly Linded 30.06.21
[Net Profil: (Loss) as per previous GAAP (Indian GAAP)	0.20	0.13
Profit (Loss) for the quarter as IND-AS	0.20	0.13
Citive Comprehensive Income (not of Income Tax)
I total Comprehensive Profit (Loss) for the quarter	0.20	0.13

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

to thousand program	Rs. In Line
		Standiyae Oty Ended
UNIVERSITY		30.06.2022 30.06.2021
Total Other Equity as per previous GAAP	3.033.13	3000.13
Add (Less) Adjustments for GAAP difference
It fleet of the volunteer of Financial Assicis-
It first of change at Irealment of Business combination.
It free of Int voluntees of Deceye Plant.	٠
It fleet of measuring Investory of Finalised goods as per Ind AS
It fleet of recognities of thelegenal Asset
Tax adjustment on hid AS adjustment
Equity attributable to equity holders of the Company under Ind AS	3,000.13	5333,13

By order of the Board

Place Kolkela Date: 13.08.2022

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & THREE MONTHS ENDED 30th JUNE,2022 lin terms of Regulation 47(1) (b) of the SLBI(LODR) Regulation 2015]

		COMPUTER POINT LIMITED
	EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS
	FOR THE QUARTER & THREE MONTHS ENDED 30th JUNE,2022
	lin terms of Regulation 47(1) (b) of the SLBI(LODR) Regulation 2015]
					Rs. In lac
SN	Particulars a		Quarter [nded		Three Months Inded 30.06.21
		__ [30,06 22	130,06.21	30.06.22
	1} Total Income [rom operation (net)	38.10	33.10	\$4.10	33.10
	2 Net Profit/(Loss) for the peroid	0.20	0.13	0,20	0,13
	(before Tax, Exceptional items and /or
	Extraordinary items)
	3]Net Profit/(Loss) for the peroid	0.20	O13	0.20	0.13
	(after Tax,belore Exceptional items
	and /or Extraordinary items)
		0.20	0.13	0.20	0.13
	A) Net Profit/(Loss) for the peroid after Tax (after Exceptional /Extraordinary tems)
	5] Other Comprehensive income for the period 7	0	0	0	0
		0.20	0.13	0.20	0.13
'	6] Total Comprehensive income for the peroid including OCI after Tax
	7]PAID-UP FQUITY SHARE (Face Valued -Rs.10/-)	3000.13	3000.13	3000.13	3000.13
			0	0	0
	8] Other Equity ( excluding Revaluation Reserve) as shown in the Audited	0
	Balance Sheet of the previous year
	QJEARNINGS PER SHARE (EPS) (is PER SHARE)	0	0	0	0

By order of the Board

Place Dele Kolkata 13.08 2022

(M.khaj, Director

M/S ACHARYYA SWAPAN & CO. Kolkata - 700 073

Al 53, College Street Mail: asecal2007 @gmail.com

Chartered Accountants

REVIEIW 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 June, 2022. This statement is the responsibility of the Carnpany''s Management and has been approved by the Hoard of Directors. Gur 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 she 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 ingquines 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 cur 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 discosed 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,

Place : Kolkata . Partner Dated: 13°" day of August, 2027 M.No.0689o58

SINGH} UDIN: 220089A0YRKIPLOSL

For ACHARYYA SWAPAN & CO. Chartered Aggauntants Firth: Rega NW. 325797E