Computer Point Ltd. — Interim / Quarterly Report 2022

May 29, 2022

M/S ACHARYYA SWAPAN & CO.

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

M ROAD, DIGBERIA

MADIIYAMGRAM, KOLKATA

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) Requlations, 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 ("the Company") for the quarter and year ended 31st March 2022, 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 2022, have been prepared on the basis of the Audited financial Statements for the year ended 31st March, 2022 and the financial results for the year ended 31^st March, 2021, which were subject to limited review and are the responsibility of the company's management and have been approved by the 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, 2022and our review of the financial results for the year ended 31^st March 2021, which was prepared in accordance with the recognition and measurement principles laid down in Accounting Standards (AS) 25, "Interim Financial Reporting", prescribed under Section 133 of the Companies Act, 2013 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.
• 1. 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:
• Are presented in accordance with 5the requirements of Regulation 33 of the $\mathsf{I}$ . 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
• Gives a true and fair view of the financial performance and other financial $II.$ information for the quarter and year ended 31^st March 2022.

wapan &

hartere^t

Scanned by TapScanner

M/S ACHARYYA SWAPAN & CO.

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

Chartered Accountants

1. Attention is drawn to the fact that the comparative figure for the quarter and year ended 31^st March 2022 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 27^th May 2022 on the audited standalone financial statement of the Company for the year ended 31^st March 2022 issued by erstwhile auditors.

apan &

nartere^c

UDIN:

For ACHARYYA SWAPAN & CO.

Chartered Accountants

FRN.: 325797E

ADITYA SINGH

Partner

22068958AJSWBV2601

Kolkata Place: 27.05.2022 Dated:

Scanned by TapScanner

COMPUTER POINT LIMITED

			COMPUTER POINT LIMITED
	Regd, Office : 1/1B, UPPER WOOD STREET, KOLKATA-700 017 AUDITED FINANCIAL RESLUTS FOR THE QUARTER
	& FOR THE YEAR ENDED 31st MARCH, 2022					Rs In Lacs
			Quarter Ended		STANDALONE	Year Ended
	Particulars
Sl. No	PART-1		31.03.2022 31.12.2021 31.03.2021] (Audited) (Unaudited) } (Audited)		31.03.2022 31.03.2021 (Audited)	(Audited)
1	[INCOME FROM OPERATIONS		2.09	-	2.54	0.53
2 3	JOTHER INCOME TOTAL REVENUE (1+2)	63.05 63.05	33.10 35.19	9.14 9.14	164.35 166.89	129.76 130.29
4	JEXPENDITURE
	a) COST OF MATERIAL b) OTHER OPERATING EXPENSE	* 43.83	18.25	242	98.67	© 68.47
	c) ESTABLISHMENT EXPENSE	19.12	16.30	5.47	64.65	57.14
	d) DEPRECIATION e) OTHER EXPENSE	2.75		3.95	2.75	3.95
	TOTAL	65.70	34.55	° 11.84	: 166.07	- 129.56
5	— PROFIT/(LOSS) FROM OPERATIONS BEFORE
6	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX EXCEPTIONAL ITEMS	(2.65) -	0.64 =	(2.70) ©	0.82 -	0.73 =
7	_ PROFIT/(LOSS) FROM OPERATIONS BEFORE	(2.65)	0.64	(2.70)	0.82	0.73
8	FIN CHRG, EXTRAORDINERY ITEMS & TAX INTEREST / FINANCIAL CHARGES			0.03		0.12
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	- (2.65)	0.64	(2.73)	- 0.82	0.61
	EXCEPTIONAL ITEMS & TAX JEXTRAORDINERY ITEMS
10 11.	PROFIT(LOSS) FROM ORDINARY ACTIVITIES	- (2.65)	" 0.64	= (2.73)	- 0.82	© 0.61
	BEFORE TAX
12	TAX EXPENSE Deffered Tax	: -	:	= -	0.21 0.01	0.16 0.01
13.	PROFIT(LOSS) FROM ORDINARY ACTIVITIES after Tax	(2.65)	0.64	(2.73)	0.62	0.46
14 15	NET PROFIT/(LOSS) FOR THE PERIOD OTHER COMPREHENSIVE INCOME (OCI)	(2.65)	0.64	(2.73)	0.62	0.46
16	a) Items that will not be reclassified to profit or loss	-	-	=	é	Es
17	b) Income Tax relating to items that will not	-	-	-	3	P
18	be reclassified to profit or loss TOTAL OTHER COMPREHENSIVE INCOME (OCI)	-	:	-	-	-
19	TOTAL COMPREHENSIVE INCOME FOR THE PERIOU	(2.65)	0.64	(2.73)	0.62	0.46
20 21.	RESERVE EXCLUDING REVOLUTION RESERVE PAID-UP EQUITY SHARE (Face Valued-Rs. 10/-)	- 3000.13	3000.13	- 3000.13	341.19 3000.13	340.58 3000.13
	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)
22

PART .2
OF SHAREHOLDING PARTICULARS
PUBLIC SHAREHOLDING				29451100 29451100 29451100 29451100	29451100
NUMBER OF SHARES					98.17
% OF SHAREHOLDING	98.17	98.17	98.17	98.17
[Promoters & Promoter Group Shareholding
4) Pledged/encumbered
Number of Shares
% of Shareholding
b) Non-encumbered
Number of Shares	550200	550200	550200	550200]	550200
% of Shares(As a % of the total Sharehoding of Promoters & Promoter Group)	183	1.83	1.83	1.83	1.83
% of Shares (As a % of the Total Share Capital)
NOTE: ) The Audit Committee reviewed the above Results on 24.05 2022 and the Board of Directors at ils meeting held	100.00	100.00	100.00	100.00	100.00
on 27.05 2022 approved the results
&) Company operates in a single segement ie. Information Technology Segment Reporting is nol required
ti) Depreciation has been considered on yearly basis
iv) Previous Year/Quarter figures are re-grouped/restated, whenever found necessary
v) Details of reconciliation 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			QtyEnded	Qty Ended
			31.03.2022	31.03.2021
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)			(2.65)	(2.73)
Profit' (Loss) for the quarter as IND-AS			(2.65)	(2.73)]
Other Comprehensive Income (net of Income Tax) Total Comprehensive Profil' (Loss) for the quarter			0	_0
			(2.65)	(2.73)]

% of Shareholding
b) Non-encumbered
Number of Shares	550200	550200	550200	550200]
% of Shares(As a % of the total Sharehoding of	183	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
NOTE: ) The Audit Committee reviewed the above Results on 24.05 2022 and the Board of Directors at ils meeting held
on 27.05 2022 approved the results
&) Company operates in a single segement ie. Information Technology Segment Reporting is nol required
ti) Depreciation has been considered on yearly basis
iv) Previous Year/Quarter figures are re-grouped/restated, whenever found necessary
v) Details of reconciliation 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			QtyEnded	Qty Ended
			31.03.2022	31.03.2021
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)			(2.65)	(2.73)
Profit' (Loss) for the quarter as IND-AS			(2.65)	(2.73)]
Other Comprehensive Income (net of Income Tax)			0	_0
Total Comprehensive Profil' (Loss) for the quarter			(2.65)	(2.73)]
A reconciliation of Equity to thal reported under Previous Generaly Accepted Accounting Principles (GAAP) is given below				[Rsintac—«d
Description				Standlone Qty Ended
			31.03.2022	}31.03.2021
Total Other Equity as per previous GAAP			3,000.13	3000.13
Addi/(Less) : Adjustments for GAAP difference
Effect of fair valuation of Financial Assets
Effect of change in treatment of Business combination

% of Shares (As a % of the Total Share Capital)	100.00	100.00	100.00	100.00
NOTE: ) The Audit Committee reviewed the above Results on 24.05 2022 and the Board of Directors at ils meeting held
on 27.05 2022 approved the results
&) Company operates in a single segement ie. Information Technology Segment Reporting is nol required
ti) Depreciation has been considered on yearly basis
iv) Previous Year/Quarter figures are re-grouped/restated, whenever found necessary
v) Details of reconciliation 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			QtyEnded	Qty Ended
			31.03.2022	31.03.2021
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)			(2.65)	(2.73)
Profit' (Loss) for the quarter as IND-AS			(2.65)	(2.73)]
Other Comprehensive Income (net of Income Tax)				_0 0
Total Comprehensive Profil' (Loss) for the quarter			(2.65)	(2.73)]
A reconciliation of Equity to thal reported under Previous Generaly Accepted Accounting Principles (GAAP) is given below				[Rsintac—«d
Description				Standlone Qty Ended
			31.03.2022	}31.03.2021
Total Other Equity as per previous GAAP			3,000.13	3000.13
Addi/(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 thé Board™ .

Piace: Kolkata Dale 27.05.2022

COMPUTER POINT LIMITED EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31st MARCH,2022 [in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015)

		COMPUTER POINT LIMITED
	EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31st MARCH,2022
	[in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015)
	Particulars	Quarter Ended			Rs. In lac Year Ended
			31.03.2022) 31.03.2021 31.03.2022} 31.03.2021
	1 Total Income from operation (net)	(2.65)	(2.73)	0.82	0.61
	2 Net Profit/(Loss) for the peroid	(2.65)	(2.73)	0.82	0.61
	(before Tax, Exceptional items and /or
	Extraordinary items)
	3 Net Profit/(Loss) for the peroid	(2.65)	(2.73)	0.62	0.46
	(after Tax,before Exceptional items and /or Extraordinary items)
	4 Net Profit/(Loss) for the peroid after Tax	(2.65)	(2.73)	0.62	0.46
	Exceptional /Extraordinary items) (after
	5]Other Comprehensive income for the period	0	0	0	0
	6] Total Comprehensive income for the	(2.65)	(2.73)	0.62	0.46
	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
	Dreamin) ac chrurm in the Ariditnd
	Balance Sheet o! the previous year
3	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)
	a) Basic/Diluted EPS
					By order of the'Board
					Cf aa
	Place Kolkata			nef (Augin)	a «Or jf
Date	27.05.2022			Director

— owes

	COMPUTER POINT LIMITED Standalone Statement of Assets and Liabilities		(Rs. in lakhs)
		STANDALONE
	Particulars	31.03.2022 (Audited)	31.03.2021 (Audited)
	ASSETS
1	Non-current assets (a) Property, Plant and Equipment	7.27	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	507.76	510.51
2	Current assets (a) Inventories	-
	Current financial assets
	(a) Current investments (c) Trade receivables	813.79	818.44
	(d) Cash and cash equivalants	118.85	7213
	(e) Bank balance other than Cash and cash	100.45	0.30
	equivalants (f) Loans, current	1,769.64	1,910.33
	(g) Other current assets	53.64	46.37 2,847.57
	Total - Current assets TOTAL -ASSETS	2,856.37 3,364.13	3,358.08
	EQUITY AND LIABILITIES
	1 Equity (a) Equity Share capital	3,000.13	3,000.13
	(b) Other equity	341.19	340.58
	Total - Equity	3,341.32	3,340.71
	2 Liabilities Non-current liabilities
	Non-current financial liabilities	-
	(a) Borrowings, non-current	2
	(b) Trade payables, non-current (c) Other non-current financial liabilities	-
	(d) Provisions, non-current (e) Deferred govt. grants non-current	0.01	0.02
	(f) Other non-current liabilities
	Total - Non-current liabilities	0.01	0.02
	Current liabilities & financial liabilites (a) Borrowings, current	-
	(b) Trade payables, current	-
	(c) Other current liabilities	22.59 0.21	17.19 0.16
	__ (d) Provisions, current (e) Current tax liabilities
	Total - Current liabilities	22.80	17.35
	TOTAL - EQUITY AND LIABILITIES	3,364.13	3,358.08

COMPUTER POINT LIMITED