Query To Show Quarterly Data
You're getting two rows because your GROUP BY forces two rows of output, and your case statements run on each.

By putting the case statements inside the SUMs and removing the GROUP BY, you can return a single row.

I think below should work:

SELECT
SUM(
    case 
    when Datepart(Year, [saledate]) = '2016' AND DATEPART(Quarter, [saledate]) = 1
    Then [value]/([value]-(ISNULL([admincharges1],0)+ISNULL([admincharges2],0)+ISNULL([admincharges3],0)+ISNULL([admincharges4],0)+ISNULL([admincharges5],0)+ISNULL([admincharges6],0)))
    end
) As Q1
,SUM(
    case 
    when Datepart(Year, [saledate]) = '2016' AND DATEPART(Quarter, [saledate]) = 2
    Then [value]/([value]-(ISNULL([admincharges1],0)+ISNULL([admincharges2],0)+ISNULL([admincharges3],0)+ISNULL([admincharges4],0)+ISNULL([admincharges5],0)+ISNULL([admincharges6],0)))
    end
) As Q2
FROM Test