Computer Point Ltd. — Interim / Quarterly Report 2023

Nov 14, 2023

: 53, College Street M/S ACHARYYA SWAPAN & CO. kolkata 700 OTe

Mail: asccal2007@gmail.com

Chartered Accountants

LIMITED 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 30th September, 2023. 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 ourreview.

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-23068958BGWIDL4925

s

Place : Kolkata Partner Dated: 14'" day of November, 2023 M.No.068958

COMPUTER POINT LIMITED

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

UN-AUDITED FINANCIAL RESLUTS

	FOR THE QUARTER ENDED 30 th SEPTEMBER, 2023						Rs In Lacs
						STANDALONE
	Particulars			Quarter Ended			Three Months Ended	Year
SI.	PART-1							Ended
No		30.09.23	30.06.23	31.03.23	30.06.22	30.06.23	30.06.22	31.03.23
$\mathbf{1}$	INCOME FROM OPERATIONS	(Unaudited)	(Unaudited)	(Audited)	(Unaudited)	(Unaudited)	(Unaudited)	(Audited)
$\overline{c}$	OTHER INCOME			0.21	0.45		0.45	1.31
3	TOTAL REVENUE (1+2)	42.13	38.45	37.56	37.65	38.45	37.65	153.13
4	EXPENDITURE	42.13	38.45	37.77	38.10	38.45	38.10	154.44
	a) COST OF MATERIAL
	b) OTHER OPERATING EXPENSE
	c) ESTABLISHMENT EXPENSE	24.10	24.10	31.07	20.15	24.10	20.15	92.42
	d) DEPRECIATION	17.50	14.20	4.30	17.75	14.25	17.75	59.17
	e) OTHER EXPENSE			1.94				1.94
	TOTAL	٠
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE	41.60	38.30	37.31	37.90	38.35	37.90	153.53
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX
6	EXCEPTIONAL ITEMS	0.53	0.15	0.46	0.20	0.10	0.20	0.91
$\overline{7}$	PROFIT/(LOSS) FROM OPERATIONS BEFORE
	FIN CHRG, EXTRAORDINERY ITEMS & TAX	0.53	0.15	0.46	0.20	0.10	0.20	0.91
8	INTEREST / FINANCIAL CHARGES
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE
	EXCEPTIONAL ITEMS & TAX	0.53	0.15	0.46	0.20	0.10	0.20	0.91
10	EXTRAORDINERY ITEMS
11	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES
	BEFORE TAX	0.53	0.15	0.46	0.20	0.10	0.20	0.91
12	TAX EXPENSE
	Deffered Tax				$\overline{a}$	٠		0.24
13	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax							0.01
14	NET PROFIT/(LOSS) FOR THE PERIOD	0.53	0.15	0.46	0.20	0.10	0.20	0.68
15	OTHER COMPREHENSIVE INCOME (OCI)	0.53	0.15	0.46	0.20	0.10	0.20	0.68
16	a) Items that will not be reclassified to profit or loss
17	b) Income Tax relating to items that will not		$\overline{a}$
	be reclassified to profit or loss
18	TOTAL OTHER COMPREHENSIVE INCOME (OCI)
19	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD
	RESERVE EXCLUDING REVOLUTION RESERVE	0.53	0.15	0.46	0.20	0.10	0.20	0.68
	PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)							341.89
	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)	3000.13	3000.13	3000.13	3000.13	3000.13	3000.13	3000.13
	a) Basic/Diluted EPS before Extraordinary Items	0.00
	b) Basic/Diluted EPS after 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 0.00

COMPUTER POINT LTD. 1) obam Authorised Signatory

PART -2 PARTICULARS OF SHAREHOLDING A PUBLIC SHAREHOLDING 1 NUMBER OF SHARES 29451100 29451100 29451100 29451100 29451100 29451100 % OF SHAREHOLDING 98.17 98.17 98.17 98.17 98.17 Promoters & Promoter Group Shareholding 2 a) 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 1.83 1.83 183 1.83 1.83 Promoters & Promoter Group) ~% of Shares (As a % of the Total Share Capital) 100.00 100.00 100.00 100 00 100.00 NOTE::.i) The Audit Committee reviewed the above Results on 14.11.23 and the Board of Directors at its meeting held
					98.17
					* -
					=
					550200
					183
					100.00
i.e. Inf Reporting is not required.
in) During the Quarter Depreciation has not considered.	on 14.11.23 approved the results.
iv) Previous Year/Quarter figures are grouped: d, wh found	il) Company op in a single	ion Technology. Seg

income in accordance with IND-AS is given below:

	Rs. In Lac
	Ended
	.09.23
GAAP Profit/ as	0.53
as IND-AS for the	0.53
Income of Income
Profit/ for the	0.53

vil) A reconcillation of Equity to that reported under Previous Generaly Accepted Accounting Principles (GAAP) is given below:

	Rs. In Lac
	Standione	Ended
	09.2023	-2022
GAAP Other as		3000.13
for GAAP difference :
of fair valuation of Financial Assets		=
in treatment of Business combination of		=
of fair valuation of Bearer Plant		>
of of Finished		:
Asset of of	=	=
on Ind AS	\$	-
holders of the under Ind AS attributable to	13	3000.13
	By order of the Board
		0 yw
		MPUTER POINT LiL
Place: Kolkata	(M.Kha)	=
Dale : 14.11.2023	Director

Dale : 14.11.2023 Director

— A A A A

By order of the Board

MPUTER POINT LiL Place: Kolkata (M.Kha) =

Au 5

DIRT Lay Fo6Ke owe

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & THREE MONTHS ENDED 30th september, 2023 [in terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015]

ú

ISN	Particulars				Rs. In lac
		Quarter Ended		Three Months Ended
		30.09.23	30.09.22	30.06.23	30.06.22
	1 Total Income from operation (net)
		42.13	38.10	42.13	38.10
	2 Net Profit/(Loss) for the peroid	0.53
	(before Tax, Exceptional items and /or		0.20	0.53	0.20
	Extraordinary items)
	3 Net Profit/(Loss) for the peroid
	(after Tax, before Exceptional items	0.53	0.20	0.53	0.20
	and /or Extraordinary items)
	4 Net Profit/(Loss) for the peroid after Tax	0.53
	(after Exceptional /Extraordinary items)		0.20	0.53	0.20
	5 Other Comprehensive income for the period	$\Omega$	$\overline{0}$	$\Omega$	$\Omega$
	6 Total Comprehensive income for the	0.53	0.20	0.53	0.20
	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	$\Omega$	$\Omega$	$\Omega$
	Reserve) as shown in the Audited
	Balance Sheet of the previous year
	9 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)	$\Omega$	$\Omega$	$\Omega$	$\circ$
	a) Basic/Diluted EPS

By order of the Board

Place: Kolkata Date: 14.11.23

COMPUTER POINT LTD. (M.Kha) Director

Wobau Authorised Signatory