Computer Point Ltd. — Interim / Quarterly Report 2023

May 26, 2023

COMPUTER POINT LIMITED.

1/18, Upper Wood Street, Kolkata - 700 017.

L Mail: CORPCPL@GMAIL.COM

CIN -- L72200WB1984PLC152180

Date: 25.05.2023

BSE Ltd. P.J. Towers, Dalal Street, Fort Mumbai - 400 001

Stock Code: 507833

Dear Sir,

$10,$

Sub: Outcome of Board Meeting held on 25^th May, 2023 Ref: Regulation 30, 33(3) of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015

This is to inform you that Board of Directors in its meeting held on 25^th May, 2023 has approved the followings:-

• 1. Approved the Quarterly Audited Financial Results (Standalone) for the quarter ended 31^st March, 2023.
• Approved the yearly Audited Financial Results (Standalone) for the year ended 31st March, 2023. 2.
• Pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015, enclosed please find herewith Statement of $3.$ Audited Financial Results (Standalone) for the financial year ended 31^st March, 2023 along with statement of assets & liabilities and cash flow Report thereon and declarations pursuant to regulation 33(3)(d) of the Listing Regulations, 2015.
• The board meeting started at 10:15 am and concluded at 12:15 pm. $\boldsymbol{A}$ .

icer)

This is for your information and record.

Kindly acknowledge receipt.

Thanking you

Yours Sincerely, For Computer Point Lim

Bishwajit Das (Company secretary a M. No. 69421

COMPUTER POINT LIMITED

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

AUDITED FINANCIAL RI SLUTS FOR THE QUARTER & FOR THE YEAR ENDED 31st MARCH, 2023

Rs In Lacs

1

		STANDALONE
			Year Ended Quarter Ended
	Particulars					31.03.2022
SI	PART-1	31.03.2023	31.12.2022	31.03.2022	31.03.2023	(Audited)
No		(Audited)	(Unaudited)	(Audited)	(Audited) 1.31		2.54
1	INCOME FROM OPERATIONS	0.21	0.40	63.05	150.66		164.35
2	OTHER INCOME	37.56	38.10 38.50	63.05	151.97		166.89
3	TOTAL REVENUE (1+2)	37.77
4	EXPENDITURE
	a) COST OF MATERIAL	31.07	21.25	43.83	92.42		98.67
	b) OTHER OPERATING EXPENSE	4.30	17.10	19.12	56.70		64.65
	c) ESTABLISHMENT EXPENSE	1.94		2.75	1.94		2.75
	d) DEPRECIATION e) OTHER EXPENSE
	TOTAL	37.31	38.35	65.70	151.06		166.07
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE
	EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.46	0.15	(2.65)	0.91		0.82
6	EXCEPTIONAL ITEMS						0.82
7	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.46	0.15	(2.65)	0.91
	FIN CHRG, EXTRAORDINERY ITEMS & TAX
8	INTEREST / FINANCIAL CHARGES					0.91	0.82
9	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	0.46	0.15	(2.65)
	EXCEPTIONAL ITEMS & TAX
10	EXTRAORDINERY ITEMS		0.15	(2.65)		0.91	0.82
11	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.46
	BEFORE TAX					0.24	0.21
12	TAX EXPENSE					0.01	0.01
	Deffered Tax		0.15		(2.65)	0.68	0.62
13	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax	0.46 0.46		0.15	(2.65)	0.68	0.62
14	NET PROFIT/(LOSS) FOR THE PERIOD
15	OTHER COMPREHENSIVE INCOME (OCI)
16	a) Items that will not be reclassified to profit or loss
17	b) Income Tax relating to items that will not
	be reclassified to profit or loss
18	TOTAL OTHER COMPREHENSIVE INCOME (OCI)				(2.65)	0.68	0.62
19	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD		0.46	0.15		341.87	341.19
20	RESERVE EXCLUDING REVOLUTION RESERVE	٠.		3000.13		3000.13	3000.13
21	PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)	3000.13	3000.13
22	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)				0.00	0.00	0.00
	a) Basic/Diluted EPS before Extraordinary Items		0.00	0.00	0.00	0.00	0.00
	b) Basic/Diluted EPS after Extraordinary Items		0.00	0.00

I
	PART - 2
A	PARTICULARS OF SHAREHOLDING
1	PUBLIC SHAREHOLDING
	• NUMBER OF SHARES	29451100	29451100	29451100	29451100	29451100
	· % OF SHAREHOLDING	98.17	98.17	98.17	98.17	98.17
2	Promoton1 & Promoter Group Sharoholdlng
	a) Pledged/encumbered		-	-	-	-
	- Number of Shares	-	-	-	-	-
	- % of Shareholding	-		-	-	-
	b) Non-encumbered
	- Number or Shares	550200	550200	550200	550200	550200
	-% or Shares(As a % or the total Sharehoding or	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

NOTE: i) The Audit Committee reviewed the above Results on 22.05.2023 and the Board of Directors at its meeting held on 25.05.2023 approved the results.

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

iii) Depreciation has been considered on yearly basis.

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
	31.03.2023	31.03.2022
Net ProfiU (Loss) as per previous GAAP (Indian GMP)	0.46	(2.65)
Profit/ (Loss) for the quarter as IND-AS	0.46	(2.65)
Other Comprehensive Income (net of Income Tax)	0	0
Total Comprehensive ProfiU (Loss) for the quarler	0.46	(2.65)

vii) A reconcillalion of Equity to that reported under Previous Generaly Accepted Accounting Principles (GMP) is given below:

	Rs. In Lac
Description	Standlone Qty Ended
	31 .03.2023	31.03.2022
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
Effoct of recognition of Biological Asset
Tax adjustment on Ind AS adjustment
Equity attributable to equity holders of the Company under Ind AS

Place: Kolkata Dale : 25 05.2023

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDIHD FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31st MARCH12023 (in terms of Regulation 47(1) (b) of. the SEBI (LODH) Regulation 2015}

	I				Rs In lac
SN	Particulars		Quarter Ended		Year Ended
			31.03.2023 31.03.2027 3	1.03.2023 3 1.03.2022
	1 Total Income from operation (net)	0.46	(2.65)	0 .91		0.82
	2 Net Profit/(Loss) for the peroid	0.46	(2.65)	0.91		0.82
	(before Tax, Exceptional items and /or
	Extraordinary items)
	3 Net Profit/(Loss) for the peroid	0.46	(2.65)	0 .68		0.62
	(after Tax,before Exceptional items
	and /or Extraordinary items)
	4 Net Profit/(Loss) for the peroid after Tax	0.46	(2.65)	0.68		0.62
	(after Exceptional /Extraordinary items)
	5 Other Comprehensive income for the period		0	0	0	0
		0.46	(2.65)		0.68	0.62
	6 Total Comprehensive income for the peroid including OCI after Tax
	7 P/\ID-UP EQUITY SH/\RE (Face Valued -Rs.10/-·)	3000.13	3000.13	3000.13		3000.13
	8 Other Equity ( excluding Revaluation		0	0	0
	Reserve) as shown in the Audited
	Balance Sheet of the previous year
			0	0	0
	9 EARNINGS PER SHARE (EPS) (Rs. PER SHARE)
	a) Basic/Diluted EPS
	-.___

Place: Kolkata Dale : 25.05.2023

Standalone Statement of Assets and Liabilities		{R s. I n I a kh s )
	STANDALONE
Particulars	31.03.2023	31.03.2022
ASSETS	(Audited)	(Audited)
1 Non-current assets
(a) Property, Plant and Equipment
(b) Goodwill on consolidation	5.33 -	7.27
(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	505.82	507.76
2 Current assets
(a) Inventories	-	-
Current financial assets ·
(a) Current investments
(c) Trade receivables	776.14	813.79
(d) Cash and cash equivalants	191.76	118.85
(e) Bank balance other than Cash and cash
equivalants	20.19	100.45
(f) Loans, current	1,813.57	1,769.64
.___ (g) Other current assets	43.02	53.64
Total - Current assets	2,844.68	2,856.37
TOTAL -ASSETS	3,350.50	3,364.13
EQUITY AND LIABILITIES
1 Equity
(a) Equity Share capital	3,000.13	3,000.13
(b) Other equity	341.88	341.19
Total - Equity	3,342.01	3,341.32
2 Liabilities
Non-current liabilities
Non-current financial liabilities
(a) Borrowings, non-current	-	-
(b) Trade paya9l~s,,-.-ri~n~~l:'rrent	-	-
(c) Other non/cyt:rent fin; ni)al liabilities t ' ,. \	-	-
( d) Provision~ :J:l_on-current '7	-	0.01
: \ ' ·. (e) Deferred govt. grants non-current
(f) Other non-current' liiibilities
·Total - Non-current liabilities	-	0.01
Current liabilities & financial liabilites
(a) Borrowings, current	-	·-
(b) Trade payables, current	-	-
(c) Other current liabilities	8.25	22.59
(d) Provisions, current	0.24	0.21
(e) Current tax liabilities
Total - Current liabilities	8.49	22.80
TOTAL- EQUITY AND LIABILITIES	3,350.50	3,364.13

COMPUTER POINT LIMITED

\

COMPUTER POINT LIMITED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31.03.2023 CIN: L72200WB1984PLC152180

Λ CASH FLOW FROM OPERATING ACTIVITIES: Net Profit before taxes & extraordinary items
	Adjustment for:
	Depreciation Interest paid
	Interest received
		Misc. Exp. Written off
		Operating Profit before working Capital Changes
	Adjustment for:
	Sundry Debtor
	I oans & Advances
		Advances for Project
		Trade Payables/Libilities
		Cash Generated from Operations:
	Interest Paid
	Direct Taxs Paid
	Cash Flow before Extra Ordinary Items
	I ess Lxtra Ordinary Items
	Net Cash Flow from Operating Activities
В.		Cash Flow Investing Activities:
		Purchase of Fixed Assets
		Purchase for Investments
		Payment towrads GST
	Payment of FBT Tax
		Interest/ Dividend Received
	Misc. Exp. For Share Issue
	Net Cash used in Investing Activities
		Cash Flow from Financing Activities:
Grant
	Payment of Long Term Loan
	Payment of Unsecured Loan
	Net Cash used in Financial Activities
		Net Increase/Decrease in Cash & Cash Equivalanet
		Cash & Cash Equivalent (Opening)
		Cash & Cash Equivalent (Ending)

		(Rs.In Lacs)
Current Year		Previous Year
ended 31.03.23		ended 31.03.22
	0.91			0.82
1.94		2.75
(150.66)	(148.72)	(164.35)		(161.60)
	(147.81)			(160.78)
37.65		4.65
(33.31)		133.42
		5.44
(14.30)	(9.96)			143.51
	(157.77)			(17.27)
(0.24)	(0.24)	(0.21)		(0.21)
	(158.01)			(17.48)
150.66		164.35
	150.66			164.35
	(7.35)			146.87
	219.30			72.43
	211.95			219.30