Computer Point Ltd. — Interim / Quarterly Report 2022

Feb 8, 2022

53, College Street M/S ACHARYYA SWAPAN & CO. Kolkata - 700 ⁰⁷³

Mail: asccal2007@gmail.com —Chartered Accountants —

To The Board of Directors,

M/s. COMPUTER POINT LIMITED

Kolkata

[ ) A fo.

We. have' reviewed the accompanying statement of unaudited financial results of M/s. COMPUTER POINT LIMITED for the Quarter ended on 31% December, 2021. 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) Partner M.No.068958 UDIN: 22068958AATMSP5736

Dated: 07" day of February, 2022

Place : Kolkata

COMPUTER POINT LIMITED

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

UN-AUDITED FINANCIAL RESLUTS FOR THE QUARTER

FOR THE QUARTER ENDED 31st December, 2021

Rs In Lacs

					STANDALONE
			Quarter Ended			Nine Months Ended	Year
	Particulars						Ended
S	PART . t	31 12 21	30 09 21	31.12.20	31 12.21	31.12.20	31.03.21
Νo		(Unaudited)	(Unaudited)			(Unaudited) (Unaudited) (Unaudited)	(Audited)
1	INCOME FROM OPERATIONS	2.09	0.45	2.10	2.54	6.95		0.53
2	OTHER INCOME	33.10	33.10	38.45	99.30	114.20		129.76
З	TOTAL REVENUE (1+2)	35.19	33.55	40.55	101.84	121.15		130.29
4	EXPENDITURE							$\sim$
	a) COST OF MATERIAL	$\sim$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\sim$	$\sim$		68.47
	D) OTHER OPERATING EXPENSE	18.25	18.45	22.45	54.84	66.05		57.14
	ICI ESTABLISHMENT EXPENSE	16.30	14.40	16.90	45.53	51.67		3.95
	ICI DEPRECIATION			$-$	$\overline{\phantom{a}}$	$\sim$
	e) OTHER EXPENSE	$\sim$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$				129.56
	TOTAL	34.55	32.85	39.35	100.37	117.72
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE					3.43		0.73
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.64	0.70	1.20	1.47			$\overline{\phantom{a}}$
6	EXCEPTIONAL ITEMS	$\overline{a}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$		0.73
7	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.64	0.70	1.20	1.47	3.43
	FIN CHRG, EXTRAORDINERY ITEMS & TAX					0.09		0.12
	INTEREST / FINANCIAL CHARGES	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	0.03	$\sim$ 1.47	3.34		0.61
	9 PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	0.64	0.70	1.17
	EXCEPTIONAL ITEMS & TAX							$\sim$
	10 EXTRAORDINERY ITEMS	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\sim$	$\overline{\phantom{a}}$			0.61
	1 PROFITI(LOSS) FROM ORDINARY ACTIVITIES	0.64	0.70	1.17	1.47	3.34
	BEFORE TAX							0.16
	2 TAX EXPENSE	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\overline{\phantom{a}}$	$\sim$
	Deffered Tax							0.01
	3 PROFITILOSS) FROM ORDINARY ACTIVITIES after Tax	0.64	0.70	1.17	1.47		3.34	0.46
	4 INET PROFITI(LOSS) FOR THE PERIOD	0.64	0.70	1.17		1.47	3.34	0.46
	5 OTHER COMPREHENSIVE INCOME (OCI)
	8 (a) items that will not be reclassified to profit or loss		$\tilde{}$	۰	$\blacksquare$
	7 b) Income Tax relating to items that will not		$\overline{\phantom{a}}$					$\omega$
	be reclassified to profit or loss
	8 TOTAL OTHER COMPREHENSIVE INCOME (OCI)			٠		$\overline{\phantom{a}}$	$\tilde{}$
	9 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.64	0.70	1.17		1.47	3.34	0.46
	0 RESERVE EXCLUDING REVOLUTION RESERVE	$\tilde{\phantom{a}}$	$\tilde{\phantom{a}}$	w.				340.58
	1 PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)	3000.13	3000.13	3000.13	3000.13	3000.13		3000.13
2	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
		0.00	0.00		0.00	0.00	0.00	0.00
	(b) Basic/Diluted EPS after Extraordinary Items

I JPART - 2 A {PARTICULARS OF SHARE HOLDIN
PUBLIC SHAREHOLDING 1 NUMBER OF SHARE! % OF SHAREHOLDING		17	saastion 29451100 29401109 17	: 8.47	29451100 29451100 8.17	a4 7 4
J Pro omMoters & Promoter Group Shareholding 2 a) Pledged/encumbered
- Number of Shares - % of Shareholding }) Non-encumbered						550200
~ Number of Shares of Shares(As a % of the total Sharehoding of -%orsS ay (		550200) 1.83	550200 4.83	550200, oe 1.83	980200 a 0)	+o
Promoters & Promoter Group) a) . "e of Shares (As a % of the Total Share Capital) ROTI) NOTi The Audit Committee reviewed the above Results on 04.02.2022 and Commi it	,	100.00	400.00		100,00 _ 190.00	100.00
; The Board of Director at its meeting held on 07.02.2022 approved the results. Company operates in a single segement i.e. Information Technology. Segment Reporting is not required. ii) ili) During the Quarter Depreciation has not considered. : Vv) Previous Year/Quarter figures are re-grouped/restated, whenever found necessary. i 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:
Description			Rs. In Lac Qty Ended	Qty Ended
			31.12.21	31.12.20
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)			0.64 0.64	1.17 1.17
Profit/ (Loss) for the quarter as IND-AS				0	0)
Other Comprehensive Income (net of Income Tax)			0.64	1.17
Total Comprehensive Profit/ (Loss) for the quarter 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
			31.12.2021	31.12.2020
Total Other Equity as per previous GAAP			3,000.13	3000.13
Addi/(Less) : Adjustments for GAAP difference			-	-

	Rs. In Lac
Description	Qty Ended	Qty Ended
	31.12.21	31.12.20
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)	0.64	1.17
Profit/ (Loss) for the quarter as IND-AS	0.64	1.17
Other Comprehensive Income (net of Income Tax)	0	0)

a) Pledged/encumbered
- Number of Shares
- % of Shareholding
}) Non-encumbered
~ Number of Shares
of Shares(As a % of the total Sharehoding of -%orsS ay (	1.83	4.83	1.83
Promoters & Promoter Group) a)
. "e of Shares (As a % of the Total Share Capital)
ROTI) NOTi The Audit Committee reviewed the above Results on 04.02.2022 and Commi it	,
; The Board of Director at its meeting held on 07.02.2022 approved the results.
Company operates in a single segement i.e. Information Technology. Segment Reporting is not required. ii)
ili) During the Quarter Depreciation has not considered. i
: Vv) 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
		Qty Ended	Qty Ended
Description		31.12.21	31.12.20
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)		0.64	1.17
Profit/ (Loss) for the quarter as IND-AS		0.64	1.17
Other Comprehensive Income (net of Income Tax)		0	0)
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
		31.12.2021	31.12.2020
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		-	3000.13
Equity attributable to equity holders of the Company under Ind AS		3,000.13
			By order of the Board

By order of the Board

Place: Kolkata (A.Jain) Director Date : 07.02.2022 ,

COMPUTER POINT LIMITED

ron eet OF STANDALONE UNAUDITED FINANCIAL RESULTS . - QUARTER & NINE MONTHS ENDED 31st December,2021

	COMPUTER POINT		LIMITED
	ron eet OF STANDALONE	UNAUDITED FINANCIAL RESULTS
	QUARTER & NINE MONTHS ENDED 31st - lin terms of Regulation 47(1) (b) of the SEBI(LODR) Regulation 2015]	December,2021
	i				Rs. In lac
	a __ Particulars	Quarter Ended		Nine Montns Ended
	-—— }—_— [-—Y	31.12.21	31.12.20	31.12.21 4	31.12.20 }
	Tome Otal Income from operation (net)		40.55	101.84	421.15
HW	-—
2 +H]	Net Profit/(Loss) for the peroid		1.17
r——]	(before Tax, Exceptional items and /or
r—— H—__	Extraordinary items)
	Net Profit/(Loss) for the peroid 3	0.64	1.17
	(after Tax,before Exceptional items
	and /or Extraordinary items)
pb	Net Profit/(Loss) for the peroid after Tax	0.64	1.17	1.47
	Exceptional /Extraordinary items) (after
wn	Other Comprehensive income for the period
	6 Total Comprehensive income for the	0.64	1.17	1.47
	peroid including OCI after Tax
		3000.13	3000.13	3000.13	3000.13
	7 PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)
oo	Other Equity ( excluding Revaluation Reserve) as shown in the Audited
	Balance Sheet of the previous year
	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)

(A.Jain) Director

Place: Kolkata Date : 07.02.2022