Computer Point Ltd. — Interim / Quarterly Report 2024

Nov 15, 2024

		COMPUTER POINT LIMITED
		CIN: L72200WB1984PLC152180
Regd. Office : 1/1A, UPPER WOOD STREET, KOLKATA-700 017 UNAUDITED FINANCIAL RESLUTS FOR THE YEAR AND HALF YEAR ENDED AS ON 30TH SEPTEMBER, 2024
s o	Particulars	Quarter Ended			Half Year Ended Year Ended
				30.09.2024 30.06.2024 30.09.2023	30.09.2024	31.03.2024
				(Unaudited) [ (Unauditod) (Unaudited)	_(Unaudited) (Audited)
	1 INCOME FROM OPERATIONS	X		3	B	178
2	OTHER INGOME [TOTAL REVENUE (142)	3.28 328	18.03	4213 2213	2131	136.76) 138.53
3 4	[ExPENDITURE		75.00		21,31
	[2) COST OF MATERIAL
	lb) DEPRECIATION	B 031	3 0.30	B	061	150
	[©) OTHER EXPENSES	7.87	13.96	5 41.60	2183	135.96
	TOTAL EXPENDITURE	8.18	14.27	41.60	22.44	137.46
	PROFITI(LOSS) FROM OPERATIONS BEFORE EXGEPTIONAL 5 & EXTRAORDINERY ITEMS	(4.90)	376	0.53	(1.13)	107
6	EXCEPTIONAL ITEMS	"	5		¥
7	INTEREST / FINANCIAL CHARGES	5	B	=	S	B
&	[PROFIT(LOSS) FROM ORDINARY ACTIVITIES BEFORE TAX	(4.90)	376	0.53	(1.13)	107
	[TAX & DEFERRED TAX	s	-	-	-	0.25
9	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES AFTER TAX	(4.90)	376	0.53	(113)	082
	10 [NET PROFIT/LOSS) FOR THE PERIOD	(4.90)	376	053	(1.13)	082
	11 OTHER COMPREHENSIVE INCOME (OCI)
	) items that will not be reclassified to profit or loss & Jincom Tax relatig To ervs T T ol be reclassTied o profit or loss	- 2	- 5	-	- E	- -
	12 [TOTAL OTHER COMPREHENSIVE INCOME (OCI)	-	-	-	-	-
	13 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	(4.90)]	376	0.53	(1.13)]	0.82
	16 [PAID-UP EQUITY SHARE (FACE VALUE of Rs 10 ach)	3000.13	300013]	3000.13	3000.13	3000.13
	17 [OTHER EQUITY	-	-	-	341.58	34271
	18 [EARNINGS PER SHARE (FACE VALUE OF RS.1 EACH)
	) Basi/Diluted EPS before Extraordinary ftems	(0.02)	0.00	0.00	(0.00)	0.00
	) BasiciDiuted EPS after Extraordinary Items	(0.02)	000	0.00	(0.00)	0.00

NOTS

The above results have been taken on record at the Board meeting held on 14.11.2024 & have been reviewed by the Audit Committee

i) meeting held on 14.11.2024 i Since the Company is operating under the one board business, Segment reporting is not required

iy Previous year/quarter figures are regroupedirestated, whenever found necessary.

By order of the Board

Place: Kolkata Date : 14.11.2024

COMPUTER POINT LIMITED Cash Flow Statement for the period ended September 30, 2024
	(Amount in Lakhs)
Particulars	30.09.2024]	_31.03.2024
Cash Flow from Operating Activities
Profit before tax as per statement of profit and loss	(113)	1.07
Adjustments for.
Interest Income	(21.31)	(136.76)
Depreciation	0.61	1.50
Operating Profit before Working Capital Changes	(21.83)	(134.19)
Changes in Working Capital
Other Current Assets	(17.63)	-
Trade Receivable		106.77
Loans	(40.81)	(245.04)
Other Current Liabilities	(091)	1.90
	(81.17)	(270.57),
Direct taxes paid Less:	-	025
Net cash (used in) Operating Activities	(81.17)	(270.80),
Cash Flow from Investing Activities
Interest Income	21.31	136.76
Purchase of Property, Plant and Equipment		(067)
Net cash (used in) Investing Activities	: 2131	136.09
Cash Flow from Financing Activitics
Repayment of long term borrowings	-
Net cash (used in) Financing Activities
Cash Increase / (Decrease) in & Bank Balances Net	(59.87)	(134.71),
Cash & Cash Equivalents at beginning of the period Add:	78.73	21343
Cash & Cash Equivalents at end of the period	18.86	78.73

bos

	COMPUTER POINT LIMITED
	Statement of Unaudited Assets and Liabilities	(Amount in Lakhs)
Particulars	As at 30.09.2024	As at 31.03.2024
ASSETS
Non Current Assets
(a) Property, Plant and Equipment
(b) Financial Assets	3.89	4.50
i) Others	482.00	482.00
(c) Other Non Current Assets	18.49	18.49
	504.38	504.99
Current Assets
(a) Financial Assets
i) Trade Receivables	664.95	664.96
ii) Cash and Cash equivalents	18.86	78.73
iii) Loans	2.102.59	2,061.78
(b) Other Current Assets	60.42	42.79
	2,846.82	2,848.25
TOTAL ASSETS	3,351.20	3,353.24
EQUITY AND LIABILITIES Equity
(a) Equity Share Capital	3,000.13	3,000.13
(b) Other Equity	341.58	342.71
Total Equity	3,341.71	3,342.84
Liabilities Current Liabilities
(a) Other Current Liabilities	9.24	10.15
(b) Current Tax Liabilities	0.25	0.25
	9.49	10.40
TOTAL EQUITY AND LIABILITIES	3,351.20	3,353.24

FOR ACHARYYA SWAPAN & CO.

Chartered Accountants (CA Aditya Stogh) Mem.No. 068958

ACHARYYA SWAPAN & CO 53, College Street (CHARTERED ACCOUNTANTS) (ICAIREG. NO : 325797E) Kolkata - 700073 PAN No : AAPFA1221L

Independent Auditor's Review Report on the unaudited financial statement of the company pursuant to the Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

Review report to The Board of Directors Computer Point Limited.

We have reviewed the accompanying statement of unaudited financial results of Computer Points Limited for the period ended September, 2024. 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 of the Statement in accordance with the Standard on Review Engagements (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 provides 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 FRN. 0325797E (Aditya Singh)

Place of Signature: Kolkata Partner Date : 14/11/2024 (M.No. 068958 UDIN-24068958BKFMJT5238