Computer Point Ltd. — Interim / Quarterly Report 2023

May 25, 2023

COMPUTER POINT LIMITED. 1/ 1B, Upper Wood Street, Kolkata — 700 017.

• ^|er Date: 25.05.2023

lo, ha P.J. Towers, Dalal Street, Fort Mumbai - 400 001

Stock Code :507833

Dear Sir,

Sub: Outcome: of Board Meeting held on 25" 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" May, 2023 has approved the followings:-

• 1. Approved the Quarterly Audited Financial Results (Standalone) for the quarter ended 31* March, 2023.
• Approved the yearly Audited Financial Results (Standalone) for the year ended 31% March, 2023.
• 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* March, 2023 along with statement of assets & liabilities and cash flow Reporl thereon and declarations pursuant to regulation 33(3)(d) of the Listing Regulations, 2015.

This is for your information and record.

Kindly acknowledge receipt.

Thanking you

Yours Sincerely, For Computer Point Li Bishwajit Das < (Company secrelN@ M. No. 69421 D {oye officer)

^l-Mail: CORPCPL@GMAIL.COM CIN — L72200WB1984PLC152180

COMPUTER POINT LIMITED

Regd. Office : 1/18, UPPER WOOD STREET, KOLKATA-700 017

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

		STANDALONE
			Quarter Ended			Year Ended
I	Particulars
SI	[PART -1		31.03.2023 31.12.2022 31.03.2022		31.03.2023 31.03.2022
No			(Audited) (Unaudited) (Audited)		(Audited)		(Audited) 2.54
1	INCOME FROM OPERATIONS	0.21	0.40	-	1.31 150.66		164.35
2	OTHER INCOME	37.56	38.10	63.05 63.05	151.97		166.89
3	[TOTAL REVENUE (142)	37.77	38.50
4	EXPENDITURE	s	-
	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	-	-	-			3
	¢) OTHER EXPENSE	37.31	38.35	65.70	151.06		166.07
	TOTAL
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE EXCEPTIONAL & EXTRAORDINERY ITEMS, TAX	0.46	0.15	(2.65)	0.91		0.82
	EXCEPTIONAL ITEMS		:	-
6	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.46	0.15	(2.65)	0.91		0.82
7	FIN CHRG, EXTRAORDINERY ITEMS & TAX
	INTEREST / FINANCIAL CHARGES	-	-	-	-		-
8	PROFIT/(LOSS) AFTER INTEREST BUT BEFORE	0.46	0.15	(2.65)		0.91	0.82
9	EXCEPTIONAL ITEMS & TAX
10	EXTRAORDINERY ITEMS	-	-	=		-	-
	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES	0.46	0.15	(2.65)		0.91	0.82
11	BEFORE TAX
12	[TAX EXPENSE	-	-	=		0.24	0.21
	Deffered Tax	=		-		0.01	0.01
13	FROM ORDINARY ACTIVITIES alter Tax PROFINKILOSS)	0.46	0.15		(2.65)	0.68	0.62 0.62
14	NET PROFIT/(LOSS) FOR THE PERIOD	0.46	0.15		(2.65)	0.68
15	OTHER COMPREHENSIVE INCOME (OCI)	'					-
16	a) items that will not be reclassified to profit or loss	®	=		-	T
17	b) Income Tax relating to items that will not	E	@		-	-	-
	be reclassified to profit or loss
18	TOTAL OTHER COMPREHENSIVE INCOME (OCI)		"		4	&	0.62
19	[TOTAL COMPREHENSIVE INCOME FOR THE PERIO[]		0.46	0.15	(2.65)	0.68	341.19
20	RESERVE EXCLUDING REVOLUTION RESERVE	-		-	-	341.87	3000.13
21	PAID-UP EQUITY SHARE (Face Valued-Rs.10/-)	3000.13	3000.13	3000.13		3000.13
	EARNINGS PER SHARE (EPS) (Rs. PER SHARE)						0.00
22	a) Basic/Diluted EPS before Extraordinary Items		0.00	0.00	0.00	0.00
	b) Basic/Diluted EPS after Extraordinary items		0.00	0.00	0.00	0.00

EY

	PART - 2
	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
	Promoters & Promoter Group Shareholding
	a) Pledged/encumbered
	- Number of Shares
	- % of Shareholding
	b) Non-encumbered
	- Number of Shares	650200	550200	550200	650200	550200
	-% of Shares(As a % of the total Sharehoding of	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

on 25.05.2023 approved the resulls. NOTE: i) The Audit Committee reviewed the above Results on 22.06.2023 and the Board of Directors at its meeting held

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/restaled, 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
Nel Profil/ (Loss) as per previous GAAP (Indian GAAP)	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
Tolal Comprehensive Profit/ (Loss) for the quarler	0.46	(2.65)

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
	31.03.2023	[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 Assels
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

Place: Kolkata aly Dale : 25.05.2023

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31st MARCH,2023 lin terms of Regulation 47(1) (b) of the SEBI (LODR) Regulation 2015)

SN	Particulars		Quarter Ended	Year Ended
			31.03.2023(31.03.2022		31.03.2023 31.03.2022
[ey	Total Income from operation (net)	0.46	(2.65)		0.91		0.82
		0.46	(2.65)		0.91		0.82
N	Net Profit/(Loss) for the peroid				:
	(before Tax, Exceptional items and /or
	Extraordinary items)
w	Net Profit/(Loss) for the peroid	0.46	(2.65)		0.68		0.62
	(after Tax,before Exceptional items
	and /or Extraordinary items)
		0.46	(2.65)		0.68		0.62
	4 Net Profit/(Loss) for the peroid after Tax
	Exceptional /Extraordinary items) (after
	5 0ther Comprehensive income for the period		0
	Total Comprehensive income for the	0.46	(2.65)		0.68		0.62
[=a]	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
	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		(Rs. in lakhs)
		STANDALONE
	Particulars		31.03.2023 31.03.2022
		(Audited)	(Audited)
1	ASSETS '
	[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
	Total - Non-current assets	505.82	18.49 507.76
2	(Current assets
	(a) Inventories	-	J
	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 payables, non-current	-	-
	(c) Other non/cutrent financial liabilities	-	-
	(d) Provisions; non-current"	-	0.01
	(e) Deferred govt. grants non-current
	(f) Other non-current liabilities
	'Total - Non-current liabilities	-	0.01
	Current liabilities & financial liabilites
	(a) Borrowings, current	8	-
	(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

CASH FLOW FROM OPERATING ACTIVITIES:		ended 31.03.23		ended 31.03.22
Net Profit before laxes & extraordinary items
Adjustment for:
Depreciation		1.94
Interest paid		:		£38 B
Interest received		(150.66)		(164.35)
Misc. xp. Wrillen ofl		-	(148.72)	-
Operating Profil before working Capital Changes			(147.81)
Adjustment for:
Sundry Deblor		37.65		4.65
oans & Advances	:	(33.31)
Advances lor Project				=
[rade Payables/Libilities		(14.30)	(9.96)
Cash Generated from Operations:		2	(157.77)
Interest Paid		(0.24)
Direct Taxs Paid Cash Flow before Extra Ordinary Items
ess xtra Ordinary llems			-
Nel Cash Flow from Operaling Activilies			(158.01)
Cash Flow Investing Activities:
Purchase of Fixed Assels		-		-
Purchase lor Investments		-
Payment lowrads GST
Payment of IFB1 Tax		-
Interest/ Dividend Received		150.66
Misc. xp. For Share Issue		-		_	a
Nel Cash used in Investing Aclivilies			150.66
Cash Flow from Financing Activities:
Grant
Payment of Long Term Loan					-
Payment of Unsecured Loan					-
Nel Cash used in Financial Aclivilies			(7.35)		-
Net Increase/Decrease in Cash & Cash Equivalanet
Cash & Cash [ quivalent (Opening)			219.30
Cash & Cash F quivalent (I:nding)			211.95

					(Rs.In Lacs)
			Current Year		Previous Yaar
			ended 31.03.23		ended 31.03.22
	CASH FLOW FROM OPERATING ACTIVITIES:
Net Profit before laxes & extraordinary items				0.91		0.82
Adjustment for:
Depreciation			1.94		£38
Interest paid			:		B
Interest received			(150.66)		(164.35)
Misc. xp. Wrillen ofl Operating Profil before working Capital Changes			-	(148.72) (147.81)	-	(161.60) (160.78)
Adjustment for:
Sundry Deblor			37.65		4.65
oans & Advances	:		(33.31)
Advances lor Project					=
[rade Payables/Libilities			(14.30)
		2		(9.96)		143.51
Cash Generated from Operations:				(157.77)		(17.27)
Interest Paid
Direct Taxs Paid			(0.24)	(0.24)	(0.21)	(0.21)
Cash Flow before Extra Ordinary Items
ess xtra Ordinary llems				-
Nel Cash Flow from Operaling Activilies				(158.01)		(17.48)
Cash Flow Investing Activities:
Purchase of Fixed Assels			-		-
Purchase lor Investments			-
Payment lowrads GST
Payment of IFB1 Tax			-
Interest/ Dividend Received			150.66
Misc. xp. For Share Issue			-		_ a
Nel Cash used in Investing Aclivilies				150.66		164.35
Cash Flow from Financing Activities:
Grant
Payment of Long Term Loan					-
Payment of Unsecured Loan					-
Nel Cash used in Financial Aclivilies				(7.35)	-	146.87
	Net Increase/Decrease in Cash & Cash Equivalanet
Cash & Cash [ quivalent (Opening)				219.30		72.43
						219.30

COMPUTER POINT LIMITED.

1/ 1B, Upper Wood Street, Kolkata — 700 017.

[-Mail: CORPCPL@GMAIL.COM

CIN — L72200WB1984PLC152180

Date: 25.05.2023

To, BSE Lid. P.). Towers, Dalal Street, Fort Mumbai — 400 001

Stock Code: 507833

Dear Sir,

Sub: Declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

In compliance with Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, ²⁰¹⁵as amended by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 and SEBI Circular No. CIR/CFD/CMD/56/2016 dated 27" May, 2016, we hereby confirm that the Statutory Auditors of the Company, M/s. Acharyya Swapan & Co., Chartered Accountants (Firm Registration No. 325797E), have issued an Audit Report with unmodified opinion in respect of Standalone Financial Results for the financial year ended 31" March,2023.

This declaration is submitted for your kind information and record.

Thanking you