Quality Power Electrical Equipments Limited — quarter ended 31st March, 2026 (audited) and year ended 31st March, 2026 (audited)
| Particulars | Quarter Ended | Year Ended |
|---|---|---|
| 31st Mar, 2026 Audited |
31st Dec, 2025 Reviewed |
|
| I. Revenue from operations | 708.86 | 577.06 |
| II. Other income | 10.53 | 15.34 |
| III. Total Income ( I+II ) | 719.39 | 592.40 |
| IV. Expenses: | ||
| Cost of materials consumed | 375.65 | 283.33 |
| Purchase of Traded Goods | – | – |
| Changes in inventories of finished goods, traded goods and work in progress | – | – |
| Employee benefits expense | 88.43 | 70.29 |
| Finance costs | 3.89 | 3.62 |
| Depreciation and amortization expense | 8.05 | 6.80 |
| Other expenses | 30.26 | 34.64 |
| Total expenses (IV) | 506.27 | 398.67 |
| V. Profit/(loss) before exceptional items and tax (III-IV) | 213.11 | 193.74 |
| VI. Exceptional items | – | – |
| VII. Profit/(loss) before tax (V -VI) | 213.11 | 193.74 |
| VIII. Tax expense: | ||
| Current tax | 56.51 | 46.75 |
| Deferred tax | (8.23) | 1.05 |
| Income tax relating to earlier years | – | – |
| Total tax expense (VIII) | 48.28 | 47.81 |
| IX. Profit for the year (VII-VIII) | 164.83 | 145.93 |
| X. Other comprehensive income | ||
| A. Items that will not be reclassified to profit or loss | ||
| – Remeasurement of the net defined benefit liability/asset | 0.94 | – |
| – Foreign Currency Conversion Adjustment | – | – |
| – Income tax on items that will not be reclassified to profit or loss | (0.24) | – |
| B. Items that will be reclassified to profit or loss | ||
| – Remeasurement of the net defined benefit liability/asset | – | – |
| – Foreign Currency Conversion Adjustment | – | – |
| – Income tax on items that will be reclassified to profit or loss | – | – |
| Total other comprehensive income, net of tax | 0.70 | – |
| XI. Total comprehensive income for the year (IX +X) | 165.53 | 145.93 |
| XII. Paid-up Share Capital (Face Value of INR 10 per share) | 774.44 | 774.44 |
| XIII. Earnings per equity share (Nominal value per share Rs. /-) | ||
| – Basic (Rs.) (not annualised) | 2.13 | 1.88 |
| – Diluted (Rs.) (not annualised) | 2.13 | 1.88 |
| XIV. Number of shares used in computing earning per share | ||
| – Basic (Nos.) | 7,74,44,100 | 7,74,44,100 |
| – Diluted (Nos.) | 7,74,44,100 | 7,74,44,100 |
| Particulars | Note No. | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|---|
| I. ASSETS | |||
| (1) Non – current assets | |||
| (a) Property, Plant and Equipment | 4 | 372.05 | 348.52 |
| (b) Right to use assets | 5 | 0.00 | 3.42 |
| (c) Capital Work In Progress | 6 | 592.31 | 0.87 |
| (d) Investment property | 7 | 9.89 | 8.15 |
| (e) Goodwill | – | – | |
| (f) Other intangible assets | 8 | 6.53 | 5.23 |
| (g) Intangible assets under development | – | – | |
| (h) Financial assets: | |||
| (i) Investments | 9 | 1,323.49 | 1,270.88 |
| (ii) Loans | – | – | |
| (iii) Trade receivables | – | – | |
| (iv) Other financial assets | 10 | 4.94 | 120.15 |
| (i) Deferred tax assets (net) | 17 | 37.08 | 39.62 |
| (j) Other non – current assets | 11 | 118.02 | 9.71 |
| (2) Current assets | |||
| (a) Inventories | 12 | 157.93 | 81.78 |
| (b) Financial assets: | |||
| (i) Investments | – | – | |
| (ii) Loans | – | – | |
| (iii) Trade receivables | 13 | 621.57 | 406.79 |
| (iv) Cash and cash equivalents | 14 | 288.12 | 1,007.73 |
| (v) Bank balances other than cash and cash equivalents | 15 | 377.80 | 177.76 |
| (vi) Other financial assets | 16 | 254.71 | 81.08 |
| (c) Current tax assets (net) | 18 | 13.20 | 13.92 |
| (d) Other current assets | 19 | 55.90 | 43.63 |
| (3) Asset Held for Sale | 6a | – | 4.39 |
| Total Assets | 4,233.54 | 3,623.64 | |
| II. EQUITY AND LIABILITIES | |||
| (1) Equity | |||
| (a) Equity Share capital | 20 | 774.44 | 774.44 |
| (b) Other equity | 21 | 3,075.06 | 2,556.17 |
| Liabilities | |||
| (2) Non – current liabilities | |||
| (a) Financial liabilities: | |||
| (i) Borrowings | 22 | – | – |
| (ii) Lease Liabilities | 24 | – | 2.20 |
| (iii) Trade payables | |||
| a) Total outstanding dues of micro enterprises and small enterprises | – | – | |
| b) Total outstanding dues of creditors others than micro enterprises and small enterprises | – | – | |
| (iv) Other Financial Liabilities | 25 | – | – |
| (b) Provisions | 26 | – | – |
| (c) Deferred Tax Liability (net) | 17 | – | – |
| (d) Other non-current liabilities | 28 | 3.16 | – |
| (3) Current liabilities | |||
| (a) Financial liabilities: | |||
| (i) Borrowings | 22 | 101.16 | 68.62 |
| (ii) Lease Liabilities | 24 | – | 2.02 |
| (iii) Trade payables | 23 | ||
| a) Total outstanding dues of micro enterprises and small enterprises | 17.45 | 13.41 | |
| b) Total outstanding dues of creditors others than micro enterprises and small enterprises | 126.73 | 130.14 | |
| (iv) Other financial liabilities | 25 | 0.87 | 1.73 |
| (b) Provisions | 26 | 17.65 | 12.68 |
| (c) Current tax liabilities (net) | 27 | 24.98 | – |
| (d) Other current liabilities | 28 | 92.04 | 62.23 |
| Total Equity and Liabilities | 4,233.54 | 3,623.64 |
| PARTICULARS | Year Ended As at 31st March, 2026 | Year Ended As at 31st March, 2025 |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Net Profit before tax as per Statement of Profit & Loss | 720.75 | 394.44 |
| Adjustment for : | ||
| – Depreciation and amortization Expenses | 26.47 | 20.49 |
| – Provision for Gratuity | 7.19 | 0.78 |
| – Finance Cost | 9.97 | 14.05 |
| – Interest on Fixed Deposit & Others | (46.05) | (26.01) |
| – Profit & Loss on sale of PPE | 0.28 | – |
| Operating profit before working capital changes | 718.62 | 403.75 |
| Changes in Operating Assets and Liabilities | ||
| Adjustments for (Increase)/Decrease in operating Assets: | ||
| – (Increase)/Decrease in Trade Receivables | (214.78) | (243.20) |
| – (Increase)/Decrease in Inventory | (76.15) | (8.21) |
| – (Increase)/Decrease in Other Current & Non Current Assets | (177.33) | 171.69 |
| – Increase/(Decrease) in Trade Payables | 0.62 | 1.31 |
| – Increase/(Decrease) in Other Current Liabilities | 45.69 | (1.28) |
| – Increase/(Decrease) in Long term/Short Term Provisions, etc | 4.97 | (3.53) |
| Cash generated from operations | 301.64 | 320.53 |
| Less:- Income Taxes paid | (180.05) | (83.48) |
| Net cash flow from operating activities | A 121.59 | 237.05 |
| B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| – Purchase of PPE including of CWIP | (641.14) | (28.94) |
| – Sale of PPE | 4.19 | (0.00) |
| – Advance paid for Acquisition/ purchase of fixed Assets | – | (9.71) |
| – Investment made/Sold during the year | (200.04) | – |
| – Interest Income | 46.05 | 26.01 |
| Net cash flow from investing activities | B (843.56) | (1,212.65) |
| C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| – Proceeds from Issue of Share Capital | – | 2,045.14 |
| – Net Proceeds/(Repayment) of Lease Liability | – | (1.85) |
| – Net Proceeds/(Repayment) of Short Term Borrowings | 32.53 | (150.89) |
| – Net Proceeds/(Repayment) of Long Term Borrowings | – | – |
| – Interest and Finance Cost | (9.97) | (14.05) |
| – Dividend Paid | (20.20) | – |
| Net cash flow from financing activities | C 2.36 | 1,878.35 |
| Net Increase/(Decrease) In Cash & Cash Equivalents | (A+B+C) (719.61) | 902.75 |
| Cash equivalents at the beginning of the year | 1,007.73 | 104.97 |
| Exchange difference of foreign currency Cash and Cash equivalents | – | – |
| Cash equivalents at the end of the year | 288.12 | 1,007.73 |
| Component of Cash and Cash equivalents | As at 31st March, 2026 | As at 31st March, 2025 |
| ———————————————————————————————– | ———————– | ———————– |
| Cash on hand | 3.99 | 0.13 |
| Balance With banks | 20.00 | 997.00 |
| Other Bank Balance | 264.13 | 10.59 |
| Total | 288.12 | 1,007.73 |
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|