Computer Point Ltd. — Interim / Quarterly Report 2023

Aug 11, 2023

COi\11PUTER POINT LiiviiTED. 1/ 18, UPPER WOOD STREET l<OU<ATA - 700 017

e-rnail: corpcpl@gmail.com CIN -L72200WB1984PLC152180

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! lie Ge11 er.-1 I Manager Date: 11.08.2023 Dcparl rn ent of Corporate Services BSE Limited Phiro,e .leejeebhoy Tower · Da lal Street,- Mumbai-400001

Sub: Outcol'!Je of Board Meeting of M/ s. Computer Point Limited held on ll'h August, 2023 Ref: · Scri Q_Co;_:I.<; at BSE: 531175 Dear Sir/ Madam,

. Pursuant to the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations"), we wish to inform you that the Hoard Of Directors of the Company at its meeting held today, the 11th August, 2023 inter-alia transacted the following business:

• 1. r he Board has approved the Un-Audited Standalone Financial Results of the Company for the d Lh • quarter en ed 30 June, 2023.
• 1. The Board has decided that the Register of members and share transfer Book of the Company will remain closed from 22nd September, 2023 to 29th September, 2023 in connection with the 38^{1 h}Annual General Meeting of the Company to be held on Friday, 29th September, 2023.
• 3. The Board has decided that thee-voting will be start•on ;26.09.2023 and end on 28.09.2023, for the AGM of the company to be held on 29th Septe~ ber, 2023.

The meeting is started at 11:00 am and con.eluded at 12:40 pm.

This is for your information'tan'd,records.

\, . , . '

Thanking you, Yours Sincerely, ;,c.>· .... . , For Com ' \,'~_rp.."f~ -c; M.Kha - (Director) Din : 0039815

COMPUTER POINT LIMITED Regd. Office: 1/1B, UPPER WQOD STREET, KOLKATA-700 017 UN-AUDITED FINANCIAL RESLUTS FOR THE QUARTER ENDED 30 th JUNE 2023

STANDALONE Year Three Months Ended Quarter Ended Ended Particulars 30 06 23 30.06.22 31.03.23 31.03.23 30.06.22 30.06.23 PART-1 $\overline{S}$ (Audited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) No $0.45$ 1.31 $0.45$ $0.21$ INCOME FROM OPERATIONS $\overline{1}$ 38.45 37.65 153.13 37.56 37.65 OTHER INCOME 38.45 $\overline{2}$ 154.44 38.10 38.45 38.45 37.77 38.10 TOTAL REVENUE (1+2) $\cdot$ 3 EXPENDITURE $\overline{A}$ a) COST OF MATERIAL 92.42 20.15 24.10 20.15 31.07 b) OTHER OPERATING EXPENSE 24.10 59.17 17.75 4.30 17.75 14.25 14.20 c) ESTABLISHMENT EXPENSE 1.94 1.94 d) DEPRECIATION e) OTHER EXPENSE 153.53 37.90 38.35 37.90 38.30 37.31 TOTAL PROFIT/(LOSS) FROM OPERATIONS BEFORE 5 $0.20$ 0.91 $-0.10$ $0.20$ $.0.46$ $0.15$ EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX EXCEPTIONAL ITEMS 6 0.91 $0.10$ $0.20$ $0.20$ PROFIT/(LOSS) FROM OPERATIONS BEFORE $0.46$ $0.15$ $\overline{7}$ FIN CHRG, EXTRAORDINERY ITEMS & TAX INTEREST / FINANCIAL CHARGES $\approx$ 2 $\delta$ 0.91 $0.10$ $0.20$ $0.20$ $0.46$ $0:15$ PROFIT/(LOSS) AFTER INTEREST BUT BEFORE 9 EXCEPTIONAL ITEMS & TAX $\mathbf{1}$ EXTRAORDINERY ITEMS 10 $0.20$ 0.91 $0.20$ $0.10$ $0.46$ PROFIT/(LOSS) FROM ORDINARY ACTIVITIES 0.15 $11$ BEFORE TAX $0.24$ $12$ TAX EXPENSE $0.01$ Deffered Tax 0.68 $0.20$ $0.10$ $0.15$ $0.46$ $0.20$ PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax 13 0.68 $0.20$ $0.10$ 0.46 $0.20$ $0.15$ NET PF OFIT/(LOSS) FOR THE PERIOD $14$ OTHER COMPREHENSIVE INCOME (OCI) 15 a) Items that will not be reclassified to profit or loss 16 b) Income Tax relating to items that will not 17 be reclassified to profit or loss .
مون ج $^{\bullet}$ 18 TOTAL OTHER COMPREHENSIVE INCOME (OCI) $0.20$ 0.68 $0.10$ 0.20 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD $0.46$ $0.15$ 19 341.89 RESERVE EXCLUDING REVOLUTION RESERVE 20 3000.13 3000.13 3000.13 3000.13 3000.13 PAID-UP EQUITY SHARE (Face Valued-Rs.10/-) 3000.13 EARNINGS PER SHARE (EPS) (Rs. PER SHARE) $22$ $0.00$ $0.00$ $0.00$ $0.00$ $0.00$ a) Basic/Diluted EPS before Extraordinary Items $0.00$ $0.00$ $0.00$ $0.00$ $0.00$ $0.00$ $0.00$ b) Basic/Diluted EPS after Extraordinary Items

$.21$

Rs In Lacs

	PART - 2
$\sqrt{2}$	PARTICULARS OF SHAREHOLDING
	PUBLIC SHAREHOLDING
	NUMBER OF SHARES	29451100	29451100	29451100	29451100	29451100	29451100
	% OF SHAREHOLDING	98.17	98.17	98.17	98.17	98.17	98.17
$\overline{2}$	Promoters & Promoter Group Shareholding
	a) Pledged/encumbered				۷
	Number of Shares
	% of Shareholding
	b) Non-encumbered
	- Number of Shares	550200	550200	550200	550200	550200	550200
	-% of Shares(As a % of the total Sharehoding of	1.83	1.83	1.83	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	100.00	100.00

NOTE: i) The Audit Committee reviewed the above Results on 08.08.2023 and the Board of Directors at its meeting held

on 11.08.2023 approved the results.

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

iii) During the Quarter Depreciation has not considered.

iv) 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
Description	Qty Ended	Qty Ended
	30.06.23	30.06.22
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)	0.15	0.20
Profit/ (Loss) for the quarter as IND-AS	0.15	0.20
Other Comprehensive Income (net of Income Tax)
Total Comprehensive Profit/ (Loss) for the quarter	0.15	0.20

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
	30.06.2023	30.06.2022
Total Other Equity as per previous GAAP	3,000.13	3000.13
Add/(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 (M.Kha Director

Place: Kolkata Date: 11.08.2023

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & THREE MONTHS ENDED 30th JUNE, 2023 FOR THE QUANTEN & TIME THE SEBI (LODR) Regulation 2015]

	Particulars	Quarter Ended			Three Months Ended
		30.06.23		30.06.22	30.06.23	30.06.22
							38.10
	Total Income from operation (net)	38.45		38.10	38.45
$\mathbf{1}$							0.20
	2 Net Profit/(Loss) for the peroid	0.15		0.20	0.15
	(before Tax, Exceptional items and /or
	Extraordinary items)
					0.15		0.20
3	Net Profit/(Loss) for the peroid	0.15		0.20
	(after Tax, before Exceptional items
	and /or Extraordinary items)
					. 0.15		0.20
	4 Net Profit/(Loss) for the peroid after Tax	0.15		.0.20
	(after Exceptional /Extraordinary items)
					$\overline{0}$	$\Omega$		$\mathbf 0$
	5 Other Comprehensive income for the period		$\overline{0}$
						0.15	0.20
	6 Total Comprehensive income for the	0.15		0.20			$111 + 155$
	peroid including OCI after Tax			-77
					3000.13		3000.13
	7 PAID-UP FQUITY SHARE (Face Valued-Rs.10/-)	3000.13		3000.13
						$\mathbf 0$	$\sim 0$
	8 Other Equity (excluding Revaluation		$\mathbf 0$		0
	Reserve) as shown in the Audited
	Balance Sheet of the previous year
	9 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)		$\overline{0}$		0	$\Omega$		0
	a) Basic/Diluted EPS

Place: Kolkata Date: 11.08.2023

By order of AMA $(M.K)$ Direct