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Computer Point Ltd. — Interim / Quarterly Report 2026
Nov 14, 2025
63738_rns_2025-11-14_e5f6b0fd-bd3d-4928-bff6-f611c9880112.pdf
Interim / Quarterly Report
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COMPUTER POINT LIMITED.
1/ 1B, Upper Wood Street, Kolkata — 700 017.
E-Mail: [email protected] CIN - L72200WB1984PLC152180
Date: 14.11.2025
SYMBOL: COMPUPN ISIN: INE607B01012
The Manager Listing Department Bombay Stock Exchange Dalal Street
Subject: Un-Audited Financial Results of Computer Point Limited for the Quarter and Half Year Ended 30™ September,2025.
Dear Sir/Madam
In terms of Regulation 30 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith Un-Audited Financial Results along with Statement of Assets and Liabilities of Computer Point Limited for the Quarter and Half year ended 30.09.2025. The Un-Audited Financial Results were reviewed by the Audit Committee held on date and have been taken on records by the Board of Directors of Computer Point Limited at its meeting held on date.
The Board meeting commenced at 11.00 A.M. and Concluded at 02.00 P.M.
This is submitted for information and record please.


Arun Jain & Associates ———— — Chartered Accountants
28, Grant Lane, 2nd Floor, Room No. 74, Kolkata - 700 012 Ph. : 033-4064 6049 e Mobile : +91 98310 42186 Email : [email protected]
—_— e ——
To. The Board of Directors Computer Point Limited 1/1A, Upper Wood Street Kolkata - 700 017,
Sub.:- Limited Review Report for the quarter and half year ended 30.09.2025
neial results of M/s. Computer Point We have reviewed the accompanying statement of unaudited fina . . N . )25 (the "statement™) h ¢ Limited ("the company®) for the quarter and hall year ended 30" September, 2( This Statement is the responsibility of the Company's Management and has been approved by the Board . onsibil pany g y U of Directors. Qur responsibility is to issue a report on these financial statements based on our review.
The preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (Ind AS 34) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of Companies (India Accounting Standards) Rules. 2015 and the circular is the responsibility of the Company's Management and has been approved by the Board of Directors. Our responsibility is (o 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 Statements 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 belicve 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 Arun Jain & Associates Chartered Accountants [FRN - 325807k |

Date: 14/11/2025
Proprietor Membership No, 053693 UDIN : 25053093BMHGKLGOYSO
COMPUTER POINT LIMITED CIN: L72200WB1984PLC152180 Regd. Office : 1/1A, UPPER WOOD STREET, KOLKATA-700 017 STATEMENT OF ASSETS AND LIABILITIES AS AT 30TH SEPTEMBER, 2025
Rs. In Lac
| e e |
As At 30th September'2025 |
As At 31st March'2025 |
|
|---|---|---|---|
| S ILASSETS |
|||
| {1) Non Current Assets | |||
| (a) Property plant and equipment | 3.30 | 3.65 | |
(b) Advance for Propertlies |
482.00 | 482.00 | |
| (c) Other non-current assets | 18.49 | 18.49 sS04 |
|
| TowNonCumemiAsess |
coa | ||
| (2) Eurrent Assets | |||
| Financial Assets —- — — — — — |
_— 4 |
||
| (a) Trade receivables current | ~ 602.21 17.39 |
603.70 | |
| (b) Cash and cash equivalents | 59.50 vt i —_— |
||
| (C) Loan current — p— — — — |
2,136.44 | 2,143.07 | |
| Other current assets | 41.86 | 41.40 | |
| Total Current Assets | 2,797.90 | 2,847.67 | |
| Total Assets | 3,301.69 | 3,351.81 | |
| —-——————' R — _— — — Il. EQUITY AND LIABILITIES _ |
|||
| (a) Equity Share Capital | ~3,000.13 | ||
| (b) Other Equity | 291.60 | 331.08 | |
| 3,331.21 | |||
| Current Liabilities | |||
| _ Financial LEbilities |
|||
| (a) Other current Liabilities | 20.24 0.36 |
||
| 2060 | |||


| 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, 2025 | ||||||
| STANDALONE | Rs. In Lacs | |||||
| SI n | Quarter Ended | Half Year Ended | Year Ended | |||
| No | Particulars | 30.09.2025 30.06.2025 30.09.2024 | 30.09.2025 | 31.03.2025 | ||
| (Unaudited) (Unaudited) (Unaudited) | (Unaudited) | (Audited) | ||||
| INCOME FROM OPERATIONS | ||||||
| OTHER INCOME | 3.68 | 0.94 | 3.28 | 4.62 | 139.94 | |
| 3 | TOTAL REVENUE (1+2) | 3.68 | 0.94 | 3.28 | 4.62 | 139.94 |
| EXPENDITURE | ||||||
| a) EMPLOYEE BENEFIT EXPENSES | 10.72 | 4.22 | ۰ | 14.94 | 44.55 | |
| b) DEPRECIATION | 0.17 | 0.18 | 0.31 | 0.35 | 1.25 | |
| c) OTHER EXPENSES | 20.62 | 8.18 | 7.87 | 28.80 | 92.47 | |
| TOTAL EXPENDITURE | 31.52 | 12.58 | 8.18 | 44.10 | 138.27 | |
| BEFORE PROFIT/(LOSS) OPERATIONS FROM |
||||||
| EXCEPTIONAL & EXTRAORDINERY ITEMS | (27.84) | (11.63) | (4.90) | (39.48) | 1.66 | |
| EXCEPTIONAL ITEMS | ||||||
| INTEREST / FINANCIAL CHARGES | ||||||
| PROFIT/(LOSS) FROM ORDINARY ACTIVITIES BEFORE TAX | (27.84) | (11.63) | (4.90) | (39.48) | 1.66 | |
| TAX & DEFERRED TAX | 13.30 | |||||
| PROFIT/(LOSS) FROM ORDINARY ACTIVITIES AFTER TAX | (27.84) | (11.63) | (4.90) | (39.48) | (11.63) | |
| 10 NET PROFIT/(LOSS) FOR THE PERIOD | (27.84) | (11.63) | (4.90) | (39.48) | (11.63) | |
| 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) | $\omega$ | ۰ | ||||
| 13 | TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | (27.84) | (11.63) | (4.90) | (39.48) | (11.63) |
| 16 PAID-UP EQUITY SHARE (FACE VALUE of Rs.10/-each) | 3000.13 | 3000.13 | 3000.13 | 3000.13 | 3000.13 | |
| 17 OTHER EQUITY | 291.60 | 331.08 | ||||
| 18 EARNINGS PER SHARE (FACE VALUE OF RS.10 EACH) | ||||||
| a) Basic/Diluted EPS before Extraordinary Items | (0.01) | (0.00) | 0.00 | (0.01) | (0.00) | |
| a) Basic/Diluted EPS after Extraordinary Items | (0.01) | (0.00) | 0.00 | (0.01) | (0.00) |
NOTE:-
78.
ar yn
The above results have been taken on record at the Board meeting held on 13.11.2025 & have been reviewed by the Audit
i) Committee meeting held on 13.11.2025.
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.
Place: Kolkata Date: 13.11.2025

$\mathcal{L}$
L

| COMPUTER POINT LIMITED | |||||
|---|---|---|---|---|---|
| Cash Flow Statement for the half year ended September 30, 2025 (Amount in Lakhs) |
|||||
| — — — Particulars |
30.09.2025# [ |
30.09.2024 | |||
| Cash Flow from Operating Activities | |||||
| Profit before tax as per statement of profit and loss | (39.48) |
(1.13) | |||
| Adjustments for: | |||||
| Interest Income | (4.62) | (21.31) | |||
| Depreciation | 0.35 | 0.62 | |||
| Operating Profit before Working Capital Changes | (43.75) r l" |
(21.83) | |||
| Changes in Working Capital | |||||
| Trade Recivables | 149 | ||||
| Loans | 6.63 | (40.81) | |||
| Other Current Assets | (0.46) | (17.63) | |||
| Other Current Liabilities | (10.65) | (0.91) | |||
| (46.73) | (81.17) | ||||
| Less: Direct taxes paid | |||||
| Net cash (used in) Operating Activities | } (46.73) |
(81.17) | |||
| Cash Flow from Investing Activities | |||||
| Interest Income | |||||
| Purchase of Property, Plant and Equipment | |||||
| Net cash (used in) Investing Activities | |||||
| Cash Flow from Financing Activities | |||||
| Repayment of long term borrowings | |||||
| Net cash (used in) Financing Activities | |||||
| Net Increase / (Decrease) in Cash & Bank Balances | (42 11) | (59.87) | |||
| Add: Cash & Cash Equivalents at beginning of the period | 59.50 | 78.73 | |||
| Cash & Cash Equivalents at end of the period | 17.39 | 18.86 |

