Computer Point Ltd. — Interim / Quarterly Report 2024

Feb 9, 2024

COMPUTER POINT LIMITED. /1B, UPPER WOOD STREET KOLKATA - 700 017 E-mail: corpepl@gmail.com CIN - L72200WB1984PLC1552180

To,

Date: 09.02.2024 Department of Corporate Services BSE Limited Phirozee Jeejeebhoy Towers Dalal Street Fort Mumbai 400001

Sub: Qutcome of Board Meeting for Quarterly Financial Results

Dear Sir/Madam,

Further to our intimation dated 2~ February 2024, under Regulation 30 and 33 of SEBI(LODR)Regulations,2015 w.rt unaudited Financial Results for the quarter and nine months ended 31° December,2023 approved by the Board at the meeting held today, we wish to inform you that the said Board Meeting of the company has been commenced at | P.M. and concluded at 2.15 P.M. You are requested to take note of the same.

Point Limited

COMPUTER POINT LTD

CIN: L30007WB1985PLC038686

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

Unaudited Financial Results for the three months and nine months period ended December 31,2023

			STANDALONE			Rs in Lakhs
	Particulars		Quarter Ended			Nine Months Ended
							Ended
	PART-1	31.12.23	30.09.23	31.12.22	31.12.23	31.12.22	31.03.23
SI. No		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	(Audited)
	INCOME FROM OPERATIONS	$\Omega$		0.4	$\epsilon$	1.10	1.31
1		13.36	42.13	38.1	93.94	113.1	153.13
$\overline{c}$	OTHER INCOME	13.36	42.13	38.5	93.94	114.20	154.44
3	TOTAL REVENUE (1+2)
4	EXPENDITURE a) COST OF MATERIAL	$\mathbf 0$	$\Omega$	$\Omega$	$\overline{0}$	$\bf{0}$
	b) OTHER OPERATING EXP	12.56	24.1	21.25	60.76	61.35	92.42
	c) ESTABLISHMENT EXP	$\theta$	17.5	17.1	31.7	52.4	59.17
	d) DEPRECIATION						1.94
	e) OTHER EXP.
	Total	12.56	41.6	38.35	92.46	113.75	153.53
	PROFIT/(LOSS) FROM OPERATIONS BEFORE	0.8	0.53	0.15	1.48	0.45	0.91
5	EXCEPTIONAL & EXTRAORDINERY ITEMS
6	EXCEPTIONAL ITEMS
$\overline{7}$	INTEREST / FINANCIAL CHARGES
8	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES before Tax	0.8	0.53	0.15	1.48	0.45
	TAX & Deferred Tax	0	0	$\mathbf 0$	$\circ$		0.23
9	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES after Tax	0.8	0.53	0.15	1.48	0.45	0.68
10	NET PROFIT/(LOSS) FOR THE PERIOD	0.8	0.53	0.15	1.48	0.45	0.68
11	OTHER COMPREHENSIVE INCOME (OCI)
	a) Items that will not be reclassified to profit or loss
	b) Income Tax relating to items that will not
	be reclassified to profit or loss
12	TOTAL OTHER COMPREHENSIVE INCOME (OCI)	0.8	0.53	0.15	1.48	0.45	0.68
13	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	0.8	0.53	0.15	1.48	0.45	0.68
14	Minority interest
15	Net profit / (loss) after taxes, minority interest &
	Share profit / (loss) of associates			3000.13	3000.13	3000.13	3000.13
16	PAID-UP EQUITY SHARE	3000.13	3000.13
	(FACE VALUED-Rs 1/-)
17	RESERVE EXCLUDING REVOLUTION RESERVE
18	EARNINGS PER SHARE (EPS) (Rs PER SHARE)
	a) Basic/Diluted EPS before Extraordinary Items
	a) Basic/Diluted EPS after Extraordinary Items
	$PART - 2$
A	PARTICULARS OF SHAREHOLDING
1	PUBLIC SHAREHOLDING
	NUMBER OF SHARES	29451100	29451100	29451100	29451100	29451100	29451100
	% OF SHAREHOLDING	98.17	98.17	98.17	98.17	98.17	98.17
$\overline{\mathbf{2}}$	Promoters & Promoter Group Shareholding
	a) Pledged/Encumbered
	Number of Shares	550200	550200	550200	550200	550200	550200
	% of Shareholding	1.83	1.83	1.83	1.83	1.83	1.83
	b) Non-encumbered
	Number of Shares
	% of Shares (As a % of total Shareholding of
	Promoters & Promoter Group)
	% of Shares(As a % of Total Share Capital)

NOTE:-

i) The above results have been taken on record at the Board meeting held on 02.02.24 & have been reviewed by the Audit Committee meeting held on 02.02.24.

• ii) Since the Company is operating under the one board business, Segment reporting is not required.
• iii) Previous year/quarter figures are regrouped/restated, whenever found necessary.

iv) Details of reconcillation of net profit or loss reported in accordance with Indian GAAP to total comprehensive uith IND AP is aim $\sim$ an hala

	Rs. In Lac
Description	Oty Ended	Oty Ended 30.09.23
	31.12.23
Net Profit/ (Loss) as per previous GAAP (Indian GAAP)	0.8	0.53
Profit/ (Loss) for the quarter as IND-AS	0.8	0.53
Other Comprehensive Income (net of Income Tax)
Total Comprehensive Profit/ (Loss) for the quarter	0.8	0.53

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

PO By order of th (M. KH DIRECTOR DIN: 00398157

Place: Kolkata Date :5th Feb '24

ACHARYYA SWAPAN & co. CHARTERED 53, chl.fEGE STREET AGCOUNTANTS KOLKATA-700073 FIRM REG. NO. -325797E PAN —:AAPFA1221L

ⁱIndependent pursuant Auditor's Revisw Report on the unaudited finangial results of the company 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 Ltd.

We have reviewed the accompanying Computer Point Ltd. statement of unaudited financial results of responsibility of the Company's for the quarter ended December 2023, This statement is the Directors. Our responsibility Management and has been approved by the Board of review, is to issue a report on these financial statements based on our

Engagements We conducted our review of the Statement in accordance with the Standard on Review Independent (SRE) 2410 "Review of Interim Financial Information Performed by the This standard Auditor of the Entity", issued by the Institute of Chartered Accountants of India. to whether requires that we plan and perform the review to obtain moderate assurance as primarily the financial statements are free of material misstatement. A review is limited and to inquiries of company personnel and analytical procedures applied to financial data accordingly, thus provides less assurance than an audit. We have not performed an audit and we do not express an audit opinion.

believe Based on our review conducted as above, nothing has come to our attention that causes us to that the accompanying statement of unaudited financial results prepared in accordance has with applicable accounting standards and other recognized accounting practices and policies not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI which {Listing Obiigations and Disclosure Requirements) Reguiations, 2015 including the manner in it is to be disclosed, or that it contains any material misstatement,

For Acharyya Swapan & Co. Chartered Accountants

1 i

Place of Signature: Kolkata Date : 05/02/2024 § ©"=Parfrer (M.No, 068958) UDIN-24068958BKFLTD6738