Computer Point Ltd. — Interim / Quarterly Report 2026

May 30, 2026

COMPUTER POINT LIMITED

1/1B UPPER WOOD STREET KOLKATA 700017

CIN: L722002B1984PLC152180 EMAIL: corpcpl@gmail.com

Date: 30.05.2026

The Listing Centre

Bombay Stock Exchange Limited

Phiroze Jeejeebhoy Towers, Dalal Street

Mumbai 400001

Subject: Outcome of the Board Meeting of "Computer Point Limited" ("Company") pursuant to Regulation 30 and 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations. 2015.

Dear Sir/Madam

The Board of Directors of the Company at its Meeting held on Saturday, the 30th of May, 2026 at 11.30 A.M. at the registered office of the Company situated at 1/1B Upper Wood Street Kolkata inter alia transacted the following businesses:

1. Considered and approved the Audited Standalone Financial Results of the Company for the Quarter and Financial Year ended March 31, 2026 along with the Statement of Assets and Liabilities, Profi as on March 31, 2026.
2. Considered and took on records the Auditor’s Report thereon.
3. Re-appointment of M/s. K. Bothra & Associates (Proprietor Mr. Kuldeep Bothra), Practicing Company Secretary, Kolkata as Secretarial Auditor for Financial Year 2025-26.

Further, kindly note that in accordance with the Circular No.: BSE/CML/2019/11 dated April 02, 2019 issued by Bombay Stock Exchange ("BSE") issued with respect to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 and the Company's Code of Conduct for prohibition of Insider Trading and in furtherance to our earlier letter dated March 27, 2026, the "Trading Window" for trading in the Securities of the Company has already been closed for all the Designated persons and their immediate relatives of the Company from Wednesday, April 01, 2026 and will remain closed till 48 hours after the announcement of the financial results of the Company.

The details pursuant to Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024, are enclosed as Annexure A to this letter.

The Board Meeting commenced at 11.30 AM and Concluded at 12.30 PM.

We request you to kindly take note of the same.

Thanking You

For Computer Point Limited

Mohan Kea

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COMPUTER POINT LIMITED

1/1B UPPER WOOD STREET KOLKATA 700017

CIN: L722002B1984PLC152180 EMAIL: corpcpl@gmail.com

ANNEXURE A

Sl No	Particulars	Information of Such Events
01.	Reason for Change Viz., Re-appointment, Resignation,—removal, death or otherwise	Re-appointment of Mr Kuldeep Bothra as Secretarial Auditor of Company.
02.	Date of Appointment/cessation/(As applicable) & terms of appointment	30.05.2026
Term of appointment: Conduct Secretarial Audit for F.Y. 2025-2026.
03.	Brief Profile (in case of appointment)	Membership Number: 37452 Cop :15159 Peer Review Cert No 2118/2022
04.	Disclosure of relationship Between directors (in case of appointment)	None

For Computer POINT printed

Mohan K.

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COMPUTER POINT LIMITED CIN: L72200WB1984PLC152180 Regd. Office: 1/1A, UPPER WOOD STREET, KOLKATA-700 017 STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST MARCH,2026 Rs. in lacs
Particulars	As At 31st March'2026	As At 31st March'2025
I.ASSETS
(1) Non Current Assets
(a) Property plant and equipment	2.94	3.65
(b) Capital Advances	482.00	482.00
(c) Other non-current assets	21.19	18.49
Total Non-Current Assets	506.13	504.14
(2) Current Assets
Financial Assets
(a) Trade receivables current	590.60	603.70
(b) Cash and cash equivalents	34.86	59.50
(c) Loan current	2,160.10	2,143.07
Other current assets	51.47	41.40
Total Current Assets	2,837.03	2,847.67
Total Assets	3,343.16	3,351.81
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share Capital	3,000.13	3,000.13
(b) Other Equity	332.27	331.08
Total Equity	3,332.40	3,331.21
Current Liabilities
Financial Liabilities
(a) Other current Liabilities	10.19	20.24
(b) Provisions current	0.57	0.36
Total Current Liabilities	10.76	20.60
Total Equity and Liabilities	3,343.16	3,351.81

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COMPUTER POINT LIMITED

CIN: L72200WBI984PLC152180

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

AUDITED FINANCIAL RESULTS FOR THE YEAR AND QUARTER ENDED AS ON 31ST MARCH, 2026

Sl. No.	Particulars	Quarter Ended			Year Ended
		31.03.2026
(Audited)	31.12.2025
(Unaudited)	31.03.2025
(Audited)	31.03.2026
(Audited)	31.03.2025
(Audited)
1	INCOME FROM OPERATIONS	-	-	-	-	-
2	OTHER INCOME	121.45	7.52	109.62	133.59	139.94
3	TOTAL REVENUE (1+2)	121.45	7.52	109.62	133.59	139.94
4	EXPENDITURE
	a) COST OF MATERIAL	-	-	-	-	-
	b) EMPLOYEE BENEFIT EXPENSES	31.16	11.77	35.01	57.87	44.55
	c) DEPRECIATION	0.18	0.18	0.34	0.71	1.25
	d) OTHER EXPENSES	35.42	9.39	73.45	73.61	92.47
	TOTAL EXPENDITURE	66.76	21.34	108.80	132.19	138.27
5	PROFIT/(LOSS) FROM OPERATIONS BEFORE EXCEPTIONAL & EXTRAORDINARY ITEMS	54.69	(13.82)	0.81	1.40	1.66
6	EXCEPTIONAL ITEMS	-	-	-	-	-
7	INTEREST / FINANCIAL CHARGES	-	-	-	-	-
8	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES BEFORE TAX	54.69	(13.82)	0.81	1.40	1.66
	TAX & DEFERRED TAX	0.21	-	13.30	0.21	13.30
9	PROFIT/(LOSS) FROM ORDINARY ACTIVITIES AFTER TAX	54.48	(13.82)	(12.48)	1.19	(11.63)
10	NET PROFIT/(LOSS) FOR THE PERIOD	54.48	(13.82)	(12.48)	1.19	(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)	-	-	-	-	-
13	TOTAL COMPREHENSIVE INCOME FOR THE PERIOD	54.48	(13.82)	(12.48)	1.19	(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	-	-	-	332.27	331.08
18	EARNINGS PER SHARE (FACE VALUE OF Rs 10 EACH)
	a) Basic/Diluted EPS before Extraordinary Items	0.18	(0.00)	(0.04)	0.00	(0.00)
	a) Basic/Diluted EPS after Extraordinary Items	0.18	(0.00)	(0.04)	0.00	(0.00)

NOTE:-

The above results have been taken on record at the Board meeting held on 30.05.2026 & have been reviewed by the Audit Committee meeting held on 30.05.2026

i)
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: 30.05.2026

By order of the Board

M. KHN
(W.T. Director)
DIN 00398157

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COMPUTER POINT LIMITED

CIN: L72200WB1984PLC152180

Regd. Office: I/IA, UPPER WOOD STREET, KOLKATA-700 017

Cash Flow Statement for the year ended on 31st March, 2026
Rs. in lacs

Particulars	2025-26	2024-25
Cash Flow from Operating Activities
Profit before tax as per statement of profit and loss	1.40	1.66
Adjustments for:
Interest Income	(133.59)	(139.50)
Depreciation	0.71	1.25
Operating Profit before Working Capital Changes	(131.49)	(136.58)
Changes in Working Capital
Trade Recivables	13.10	61.26
Loans	(17.03)	(81.29)
Other Non Current Assets	(2.70)	-
Other Current Assets	(10.07)	1.39
Other Current Liabilities	(10.05)	10.09
	(158.23)	(145.14)
Less: Direct taxes paid	-	13.19
Net cash (used in) Operating Activities	(158.23)	(158.33)
Cash Flow from Investing Activities
Interest Income	133.59	139.50
Purchase of Property, Plant and Equipment	-	(0.40)
Net cash (used in) Investing Activities	133.59	139.10
Cash Flow from Financing Activities
Repayment of long term borrowings	-	-
Net cash (used in) Financing Activities	-	-
Net Increase / (Decrease) in Cash & Bank Balances	(24.64)	(19.23)
Add: Cash & Cash Equivalents at beginning of the year	59.50	78.73
Cash & Cash Equivalents at end of the year	34.86	59.50

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ARUN JAIN & ASSOCIATES
Chartered Accountants
2B, Grant Lane, 2nd Floor, Room No 74
Kolkata – 700012, West Bengal
Contact: +91 9831042186

Independent Auditor's Report on the Quarterly and the year to date Audited Financial Results of M/s. Computer Point Limited pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosures Requirement) Regulations 2015, as amended

To,
The Board of Directors
M/s. Computer Point Limited

Report on the audit of the Quarterly & Year Ended Financial Results

Opinion

We have audited the accompanying financial results of M/s. Computer Point Limited (the company) for the quarter ended 31st March, 2026 and the year to date results for the period from 01st April 2025 to 31st March, 2026 attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). In our opinion and to the best of our information and according to the explanations given to us these financial results:

i. are presented in accordance with the requirements of the Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (“Listing Regulations”) and

ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards (Ind AS) prescribed U/S 33 of the accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information for the quarter ended 31st March, 2025 as well as the year to date results for the period from 1st April 2025 to 31st March, 2026.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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ARUN JAIN & ASSOCIATES
Chartered Accountants
2B, Grant Lane, 2nd Floor, Room No 74
Kolkata – 700012, West Bengal
Contact: +91 9831042186

Management’s Responsibilities for the Financial Results

These quarterly financial results as well as the year to date financial results have been prepared on the basis of the interim financial statements. The Company’s Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 52 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the financial results, the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Results

Our objectives are to obtain reasonable assurance about whether the financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

1. Identify and assess the risks of material misstatement of the financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.

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ARUN JAIN & ASSOCIATES
Chartered Accountants
2B, Grant Lane, 2nd Floor, Room No 74
Kolkata – 700012, West Bengal
Contact: +91 9831042186

1. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

2. Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

3. Evaluate the overall presentation, structure and content of the financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

For Arun Jain & Associates
Chartered Accountants
FRN: 325867E

(Arun Kumar Jain)
Proprietor
Membership No: 0325867E
Peer Review Certificate No: 017694
Place: Kolkata
Date: 30th May, 2026
UDIN: 26053693 PULKXP3743

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