Ampvolts Limited (Formerly known as Quest Softech (India) Limited) — Quarter ended 31-Mar-26 and year ended 31-Mar-26 (Audited)
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | ||
| 1 | Income | ||
| (a) Revenue from Operations | 1,127.70 | 688.45 | |
| (b) Other Income | 106.39 | 110.15 | |
| (c) Total Income [ (a) + (b) ] | 1,234.09 | 798.60 | |
| 2 | Expenses: | ||
| (a) Purchase Cost | 1,218.15 | (646.89) | |
| (b) Changes in Inventory | (574.64) | 959.73 | |
| (c) Direct Expenses | 240.37 | 78.78 | |
| (d) Employee Benefits Expenses | 31.19 | 35.96 | |
| (e) Finance Costs | 109.62 | 71.87 | |
| (f) Depreciation and Amortisation Expenses | 119.40 | 37.98 | |
| (g) Other Expenses | 48.83 | 77.56 | |
| (h) Total Expenses [ (a) to (g) ] | 1,192.92 | 614.99 | |
| 3 | Profit/(Loss) before Exceptional Items and Tax [1 (c) – 2 (h)] | 41.17 | 183.61 |
| 4 | Exceptional Items | – | – |
| 5 | Profit/(Loss) before Tax [ 3-4 ] | 41.17 | 183.61 |
| 6 | Tax Expense: | ||
| (a) Current Tax | – | – | |
| (b) Deferred Tax Charge/ (Credit) | 28.16 | 30.40 | |
| (c) Earlier Year Tax Adjustments | – | – | |
| 7 | Profit after Tax [ 5 – 6 ] | 13.01 | 153.21 |
| 8 | Other Comprehensive Income (net of tax) | 0.14 | (0.38) |
| 9 | Total Comprehensive Income for the period [7+8] | 13.15 | 152.83 |
| 10 | Paid-up Equity Share Capital (Face Value of Rs. 10 each) | 2,571.09 | 2,571.09 |
| Paid-up Equity Share Capital (Face Value of Rs. 10 each) paid up Rs. 3 each | – | 5.46 | |
| Paid-up Equity Share Capital (Face Value of Rs. 10 each) paid up Rs. 6.5 each | – | 6.96 | |
| 11 | Other Equity (Excluding Revaluation Reserve) | – | – |
| 12 | Earnings per equity share* | ||
| (i) Basic | 0.05 | 0.59 | |
| (ii) Diluted | 0.05 | 0.59 |
| Sr. No. | Particulars | As at 31-Mar-26 Audited | As at 31-Mar-25 Audited |
|---|---|---|---|
| (A) 1 | ASSETS | ||
| Non Current Assets | |||
| (a) Property, Plant and Equipment | 2,573.07 | 449.43 | |
| (b) Capital Work in Progress | – | 68.39 | |
| (c) Right-to-use | 311.90 | 8.74 | |
| (d) Financial Assets | |||
| (i) Investments | 2.25 | 2.25 | |
| (ii) Loans | 300.48 | 361.84 | |
| (iii) Other financial assets | 1,227.45 | 674.94 | |
| (e) Income Tax Assets (net) | 33.49 | 9.91 | |
| (f) Deferred tax assets (net) | 72.90 | 124.83 | |
| (g) Other Non-Current Assets | – | – | |
| Sub-total Non-Current Assets | 4,521.54 | 1,700.33 | |
| 2 | Current Assets | ||
| (a) Inventories | 644.12 | 88.30 | |
| (b) Financial Assets | |||
| (i) Trade Receivables | 1,984.52 | 70.02 | |
| (ii) Cash and Cash Equivalents | 16.54 | 20.42 | |
| (iii) Bank balances other than above | 1,543.62 | 2,450.68 | |
| (iv) Loans | – | – | |
| (v) Other Financial Assets | – | – | |
| (c) Other Financial Assets | 147.50 | 172.49 | |
| (d) Other current assets | 1,613.83 | 1,595.34 | |
| Sub-total Current Assets | 5,950.13 | 4,397.25 | |
| Total Assets | 10,471.67 | 6,097.58 | |
| (B) 1 | EQUITY AND LIABILITIES | ||
| EQUITY | |||
| (a) Equity Share Capital | 2,571.09 | 2,583.51 | |
| (b) Other Equity | 2,506.38 | 2,338.98 | |
| Total Equity | 5,077.47 | 4,922.49 | |
| 2 | LIABILITIES | ||
| Non Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 2,332.36 | – | |
| (b) Lease Liability | 266.52 | 4.79 | |
| (c) Provisions | – | – | |
| Sub-total Non-Current Liabilities | 2,598.88 | 4.79 |
| Description | Amount 1 | Amount 2 |
|---|---|---|
| Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,604.05 | 1,135.38 |
| (ii) Trade payables | ||
| – Due to Micro and Small Enterprise | 92.18 | 4.40 |
| – Due to Other | 31.08 | 12.00 |
| Other Financial Liabilities | 0.59 | 3.35 |
| (b) Lease Liability | 46.11 | 4.36 |
| (c) Other Current Liabilities | 19.81 | 10.03 |
| (d) Provisions | 1.50 | 0.78 |
| Sub-total Current Liabilities | 2,795.32 | 1,170.30 |
| Total Equity and Liabilities | 10,471.67 | 6,097.58 |
| Particulars | Year ended 31 March 2026 Audited |
Year ended 31 March 2025 Audited |
|---|---|---|
| A. Cash Flow From Operating Activities : | ||
| Net Profit / (Loss) Before Tax | 207.16 | (71.38) |
| Adjustments: | ||
| Depreciation and Amortisation Expenses | 205.77 | 41.69 |
| Loss on discarding of Property, Plant and Equipment (PPE) | 16.16 | 3.98 |
| Profit on discarding of Property, Plant and Equipment (PPE) | (85.64) | – |
| Credit balance written back (net) | (5.77) | (0.51) |
| Interest income | (220.90) | (99.00) |
| Interest expenses | 230.33 | 31.06 |
| Operating Profit / (Loss) before Working Capital Changes | 347.11 | (94.16) |
| Movements in Working Capital | ||
| (Increase)/ Decrease in Trade Receivables | (1,908.73) | 41.46 |
| (Increase)/Decrease in inventories | (555.81) | 135.61 |
| Decrease in Other Current and Non-Current Assets | (172.80) | (2,150.49) |
| Decrease in Trade Payables | 106.86 | (100.01) |
| Increase/(Decrease) in Other Non current liabilities | – | (0.87) |
| Increase/(Decrease) in Other Current Liabilities | 7.75 | 1.95 |
| Cash Generated / (Used in) From Operations | (2,175.62) | (2,166.51) |
| Payment of Taxes (Net of Refunds) | (23.58) | (8.98) |
| Net Cash Generated / (Used in) from Operating Activities (A) | (2,199.20) | (2,175.49) |
| B. Cash Flow from Investing Activities | ||
| Purchase of Property, Plant and Equipment and CWIP | (2,505.49) | (367.43) |
| Proceeds of Sale on Property, Plant & Equipments | 361.70 | 5.09 |
| Investment in Bank FDs with maturity less than 12 months | 522.05 | (1,840.88) |
| Interest income | 219.54 | 99.00 |
| Net Cash Used in Investing Activities (B) | (1,402.20) | (2,104.21) |
| C. Cash Flow From Financing Activities : | ||
| Proceeds/ (Repayment) of Short-Term Borrowings (net) | 1,468.66 | 1,134.86 |
| Proceeds from Right Issue of Shares | – | 3,153.01 |
| Proceeds/ (Repayment) of Long-Term Borrowings (net) | 2,332.36 | (5.45) |
| Repayment of Loan given | 61.36 | – |
| Lease rent paid | (49.67) | (5.04) |
| Interest Paid | (215.17) | (29.98) |
| Net Cash Generated from Financing Activities (C) | 3,597.54 | 4,247.39 |
| (A+B+C) | (3.86) | (32.30) | |
|---|---|---|---|
| D. Net Increase In Cash and Cash Equivalents | |||
| Cash and Cash Equivalents at beginning of year | 20.42 | 52.72 | |
| E. Cash and Cash Equivalents at end of year | 16.54 | 20.42 |
| Sr. No. | Particulars | Quarter ended | Year ended |
|---|---|---|---|
| 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | ||
| 1 | Segment Revenue | ||
| (a) Sale of Products | 721.42 | 498.36 | |
| (b) Sale of services | 406.27 | 190.10 | |
| (c) Total [ (a) + (b) ] | 1,127.70 | 688.45 | |
| 2 | Segment Results | ||
| (d) Sale of Products | 77.90 | 185.51 | |
| (e) Sale of services | 165.90 | 111.32 | |
| (f) Total [ (d) + (e) ] | 243.80 | 296.83 | |
| Less: Unallocable expenses | |||
| (g) Employee Benefits Expense | 31.19 | 35.96 | 25.36 |
| (h) Finance Costs | 109.62 | 71 |
