Computer Point Ltd. — Interim / Quarterly Report 2023

Jan 30, 2023

COMPUTER P: '| NT LIMITED.

1/1B, UPPER WOO: iTREET' ss KOLKATA— 70001' —,

e-mail: corpcpl@g ' j 'l.com CIN - L72200WB1984PLC152180

\ ¹

To, ° naa

'

' Date: 27.01.2023 , 'The General Manager Department of Corpora « ! ervices BSE Limited Phiroze Jeejeebhoy To\ "I , Dalal Street, Mumbai-4' (1 ()1 bo

Sub: Outcome of Boar' . 'v 2eting of M/s. Computer Point Limited held on 27" January, 2023 Ref: Scrip Gode at BSE, 1175 Dear Sir/ Madam,

Pursuant to the provis.ii's of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requiremen, ::, ' Regulations, 2015 ("Listing Regulations"), we wish to inform you that the Board Of Directors of ih: Company at its meeting held hose the 27" January, 2023 inter-alia transacted the followin, | 'siness: .

• The Board has i ¢yroved the Un-Audited Standalone Financial Results of the Company for the quarter ended : 4: ' December, 2022.
• 1. The Board ha: | cepted the resignation of Mr.. A. Jain (Din: 00432709), the director of the company. And +. :n thanks for his services rendered to the company during his period.
• The Board has 1) iroved that Mr. M. Kha (Din: 00398157) will be the whole time Director of the company inth 9 ace of Mr. A. Jain, who had resigned from the director ship of the company.

There was no 12 'ed party transaction.in the company during the period

a te 1 Please that the 3.) rd Meeting started at 11:15 am & concluded at 12:30 pm. , 4

This is for your *« rmation and records. o . 1

Yours Sincere

COMPUTER POINT LIMITED R Fd Office: 1/1B, UPPER WOOD STREET, KOLKATA-700 017 UN-AUDITED FINANCIAL RESLUTS R THE QUARTER ENDED 31st December, 2022

STANDALONE Year Nine Months Ended Quarter Ended Ended Particulars 31.03.22 31.12.21 31.12.22 31.12.21 30.09.22 31.12.22 PART-1 $SI$ (Audited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) No. 2.54 2.54 2.09 1.10 $0.40$ $0.25$ INCOME FROM OPERATIONS $\mathbf{1}$ 164.35 99.30 113.10 37.35 33.10 38.10 $\overline{2}$ OTHER INCOME 166.89 101.84 114.20 35.19 37.60 38.50 TOTAL REVENUE (1+2) 3 EXPENDITURE $\boldsymbol{A}$ a) COST OF MATERIAL 98.67 61.35 54.84 18.25 21.25 19.95 b) OTHER OPERATING EXPEN! 45.53 64.65 16.30 52.40 17.55 $17.10$ c) ESTABLISHMENT EXPENSE 2.75 d) DEPRECIATION $\overline{a}$ $\ddot{\phantom{a}}$ $\ddot{\phantom{1}}$ e) OTHER EXPENSE 166.07 100.37 113.75 37.50 34.55 38.35 TOTAL PROFIT/(LOSS) FROM OPERAT 31 BEFORE 5 0.82 $0.45$ 1.47 $0.10$ 0.64 0.15 EXCEPTIONAL & EXTRAORDIN FY TEMS, TAX $\overline{a}$ $\overline{a}$ 6 EXCEPTIONAL ITEMS 0.82 1.47 $0.45$ 0.64 $0.10$ 0.15 PROFIT/(LOSS) FROM OPERAT TAIL BEFORE $\overline{7}$ FIN CHRG, EXTRAORDINERY II : 4, & TAX $\sim$ $\mathsf{r}$ . INTEREST / FINANCIAL CHARGES ÷, 8 $1.47$ $0.82$ $0.45$ 0.64 $0.10$ PROFIT/(LOSS) AFTER INTEREST BUT BEFORE $0.15$ 9 EXCEPTIONAL ITEMS & TAX d. ٠. EXTRAORDINERY ITEMS 0.82 10 $1.47$ 0.45 0.64 $0.10$ $.0.15$ PROFIT/(LOSS) FROM ORDINALLY ACTIVITIES $11$ BEFORE TAX $0.21$ $\overline{\phantom{0}}$ $\sim$ TAX EXPENSE $0.01$ $12$ 0.62 Deffered Tax 1.47 $0.64$ $0.45$ $0.10$ $0.15$ PROFIT/(LOSS) FROM ORDINARY FEEL THES after Tax 0.62 13 $1.47$ $0.45$ $0.64$ $0.10$ $0.15$ NET PROFIT/(LOSS) FOR THE I EX ID $14$ OTHER COMPREHENSIVE INCOLUTE OCI) 15 a) Items that will not be reclassific : It in ofit or loss 16 $\overline{a}$ $\overline{a}$ [b] Income Tax relating to items helt vill not 17 be reclassified to profit or los $\overline{a}$ TOTAL OTHER COMPREHENSI E I COME (OCI) 0.62 18 1.47 $0.45$ 0.64 $0.10$ $0.15$ TOTAL COMPREHENSIVE INCOVER OR THE PERIOD 341.19 19 RESERVE EXCLUDING REVOLT TO TRESERVE 3000.13 3000.13 20 3000.13 3000.13 3000.13 3000.13 PAID-UP EQUITY SHARE (Face Valued-Rs.10/-) $\mathbf{1}$ $21$ EARNINGS PER SHARE (EPS) (Rs. PER SHARE) $0.00$ $0.00$ 22 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 $0.00$ b) Basic/Diluted EPS after Extrao > (ii) y liems

Rs In Lacs

	PART-2
A	PARTICULARS OF SHAREHOLI ING
	PUBLIC SHAREHOLDING
	$\frac{1}{2}$ - NUMBER OF SHARES	29451100	29451100	29451100	29451100	29451100	29451100
	% OF SHAREHOLDING	98.17	98.17	98.17	98.17	98.17	98.17
2	Promoters & Promoter Group Stu reholding
	a) Pledged/encumbered
	- Number of Shares				-
	- % of Shareholding
	b) Non-encumbered
	- Number of Shares	550200	550200	550200	550200	550200	550200
	-% of Shares(As a % of the total : her hoding of	1.83	1.83	1.83	1.83	1.83	1.83
	Promoters & Promoter Group)
	- % of Shares (As a % of the Tot: ! 1 re Capital)	100.00	100.00	100.00	100.00	100.00	100.00

NOT i) The Audit Committee reviey and he above Results on 24.01.2023 and

The Board of Director at its 1:6 ing held on 27.01.2023 approved the results.

ii) Company operates in a sir place gement i.e. Information Technology. Segment Reporting is not required.

iii) During the Quarter Deprec il c i has not considered.

iv) Previous Year/Quarter figulais are re-grouped/restated, whenever found necessary.

v) Details of reconcillation of $\alpha$ : $\frac{1}{2}$ ofit or loss reported in accordance with Indian GAAP to total comprehensive income in accordance with INU-A.3 is given below:

		Rs. In Lac
		Qty Ended	Qty Ended
Description		31.12.22	31.12.21
[Net Profit/ (Loss) as per previet. 3 3AAP (Indian GAAP)		0.15	0.64
		0.15	0.64
Profit/ (Loss) for the quarter as INO-AS
Other Comprehensive Income (net of Income Tax)		0.15	0.64
Total Comprehensive Profit/ (Loss) for the quarter

vii) A reconcillation of Equity to the list ported under Previous Generaly Accepted Accounting

$\frac{1}{k}$

Principles (GAAP) is given be yet Rs. In Lac Standlone Qty Ended Description 31.12.2021 31.12.2022 $\overline{1}$ 3000.13 3,000.13 Total Other Equity as per provide is GAAP $\overline{a}$ Add/(Less) : Adjustments for 3. AP difference $\overline{a}$ Effect of fair valuation of Finance Assets $\overline{a}$ $\overline{a}$ Effect of change in treatment | | siness combination $\overline{a}$ $\blacksquare$ Effect of fair valuation of Bearer Plant $\overline{a}$ Effect of measuring Inventory of Finished goods as per Ind AS $\mathbf{I}$ $\blacksquare$ Effect of recognition of Biologes I Asset $\overline{a}$ Tax adjustment on Ind AS adj it trient 3000.13 3,000.13 Equity attributable to equity and lers of the Company under Ind AS By order of the Board

$(M.$ kha) Director

Place: Kolkata Date: 27.01.2023

COMPUTER POINT LIMITED

EXTRACT OF STANDALONE UNAUDITED FINANCIAL RESULTS FOR THE QUARTER & NINE MINITHS ENDED 31st December, 2022 [in terms of Regulation 47 1] (c [1] of the SEBI (LODR) Regulation 2015]

						RS. In Iac
Particula s $\mathbf{r}$
$\mathbf{L}$	0.15				0.45		1.47
(before Tax, Exceptional items and /or
Extraordinary items)
							1.47
(after Exceptional / Extract di tary items)
							0
							1.47
		0		0
8	1 Total Income from operatin (et) 2 Net Profit/(Loss) for the peroid 3 Net Profit/(Loss) for the peroid (after Tax, before Exceptio at tems and /or Extraordinary item ) 4 Net Profit/(Loss) for the peroid after Tax 5 Other Comprehensive income for the period 6 Total Comprehensive incomers or the peroid including OCI after, an 7 PAID-UP EQUITY SHARE (Face Vallance 3s.10/-) Other Equity (excluding Revaluation Reserve) as shown in the A indiced Balance Sheet of the previous year 9 EARNINGS PER SHARE (EPS) ( FR SHARE) a) Basic/Diluted EPS	31.12.22 38.50	0.15 0.15 0 0.15 3000.13 0	Quarter Ended 31.12.21 35.19 - 1	0.64 $\mathbf{I}$ 0.64 0.64 $\mathbf 0$ 0.64 3000.13 0	31.12.22 114.20	0.45 , 0.45 0 0.45 3000.13 $\bf{0}$ $\Omega$	Nine Months Ended 31.12.21 101.84 1.47	3000.13 0 $\mathbf{I}$ $\mathbf{I}$ 0

By order of the Board

Place: Kolkata Date: 27.01.2023

M/S ACHARYYA SWAPAN & CO. Kolkata - 700 073

Mail: asccal2007@gmail.com

Chartered Accountants

LIMITED REVIEW 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 31% December, 2022. 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

VW) nA

(MR. ADITYA SINGH) UDIN:23068958BGWIMS5152

Place: Kolkata Partner Dated: 27" day of January, 2023 M.No.068958

Date: 02.01.2023

From: Ankush Jain 1/1A, Upper W 11 Street Kolkata-70001 /

To.

The Board of Dutctors, COMPUTER PUNT LIMITED 1/1B, Upper Wood Street $KOLKATA-71017$

Dear Sir.

Sub: Resignati III from the Directorship

Due to my performal reasons, I hereby tender my resignation from the Directorship of : : Company with effect from the date of this letter.

I am thankful to co-operation given by other directors during the tenure of my Directorshin.

You are reques $\frac{1}{2}$ to immediately File Form No. DIR-12 with the Register of Companies, West Bengal and send the receipt accordingly.

Thanking You,

Yours Faithfull

ain $(A.$ Jain DIN: 00432709

COMPUT! + POINT LIMITED.

1/1B, Upper Woed Street, Kolkata — 700 04'7, E-Mail : CORPCPL@;GMAIL.COM

CIN — L72200WB1984PLC152180_

EXTRACT O ' [THE RESOLUTION PASSED BY THE BOARD OF DIRECTORS <'F M/s COMPUTER ' POINT LIMITED IN ITS MEETING H '| D ON 27.01.2023 AT THE REGISTERED OFFICE OF IRs COW | ANY.

1. Resignation: {_ he Director

' "RESOLVED' }ITAT pursuant to Section 168 of the Companies Act, 2013 the resignation :| Mr. A. Jain (DIN: 00432709) from the office of Director as submitted by | letter dated 02.01.2023 be and is hereby accepted."

1. Whole Time |) rector .

"RESOLVED {!(AT Mr. M. Kha (DIN: 00398157) will be the whole time director of the :») apany in the place of A. jain ( Din:00432709) , who has resign from the : i 'ectorship of the company."

"RESOLVED 'l!/RTHER THAT the directors of the company be and are hereby several] ' : uthorized to do all such acts, deeds and matters as may deemed necessi 1, and expedient for effecting this resolution including filing 'of e-forms with } . )C."

Ghai