Computer Point Ltd. — Interim / Quarterly Report 2024

Aug 14, 2024

	Particulars	STANDALONE Quarter Ended			Rs. In Lacs Year Ended
No.		(Unaudited)	(Audited)	(Unaudited)
1		INCOME FROM OPERATIONS		178
$\overline{c}$	OTHER INCOME	18.03	42.82	38 45	136.76
3	TOTAL REVENUE (1+2)	18.03	44.59	38.45	138.53
4	EXPENDITURE
	a) COST OF MATERIAL			$+$ $+$	1.50
	c) DEPRECIATION	0.30	1.50		135 96
	d) OTHER EXPENSES	13.96	43.50	38.30	137.46
	TOTAL EXPENDITURE	14.27	45.00	38.30
	BEFORE OPERATIONS FROM PROFIT/(LOSS)	3.76	(0.41)	0.15	1.07
	EXCEPTIONAL & EXTRAORDINERY ITEMS	$\overline{a}$
6	EXCEPTIONAL ITEMS
7	INTEREST / FINANCIAL CHARGES	3.76	(0.41)	0.15	1.07
8	PROFITI(LOSS) FROM ORDINARY ACTIVITIES BEFORE TAX		0.25		0.25
	TAX & DEFERRED TAX PROFITI(LOSS) FROM ORDINARY ACTIVITIES AFTER TAX	3.76	(0.66)	0.15	0.82
$\overline{a}$	10 NET PROFIT/(LOSS) FOR THE PERIOD	3.76	(0.66)	0.15	0B2
11	OTHER COMPREHENSIVE INCOME (OCI)
	a) Items that will not be reclassified to profit or loss	٠	$\bullet$
	b lincome Tax relating to items that will not be reclassified to			$\sim$
	profit or loss		٠
	12 TOTAL OTHER COMPREHENSIVE INCOME (OCI)	3.76	(0.66)	0.15	0.82
	13 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD		3000.13	3000.13	3000.13
	16 PAID-UP EQUITY SHARE (FACE VALUE of R\$.10/- each)	3000 13	٠		342.71
17	OTHER EQUITY	٠
	18 EARNINGS PER SHARE (FACE VALUE OF RS.1 EACH)	0.00	(0.00)	0.00	0.00
	a) Basic/Diluted EPS before Extraordinary Items a) Basic/Diluted EPS after Extraordinary Items	0.00	(0.00)	0.00	0.00

NOTE:

The above results have been taken on record at the Board meeting held on 14.08.2024 & have been reviewed by the i) Audit Committee meeting held on 14.08.2024.

II) Since the Company is operating under the one board business, Segment reporting is not required
The figures for the quarter ended 31st March 2024 are the balancing figures between audited figures in respect of the

M. KHA

(W.T. Director)
DIN 00398157

iv) Income Tax Provision For the Quarter Ended 30th June 2024 has not been accounted for CERPO By order of ESCHANTA

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Place Kolkata Date: 14.08.2024

ACHARYYA SWAPAN & CO 53, College Street (CHARTERED ACCOUNTANTS) (ICAI REG. 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 SERI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended

Review report to The Board of Directors Computer Point Limited.

Computer We have reviewed the accompanying statement of unaudited financial results of Points Limited for the period ended June, 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

Place of Signature: Kolkata ~~=Partner Date : 14/08/2024 (M.No. 068958 UDIN-24068958BKFLYA7376