SEC Info - iQSTEL Inc. - ‘10-K’ for 12/31/22

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iQSTEL Inc. – ‘10-K’ for 12/31/22 – ‘XML’

On: Friday, 4/14/23, at 4:25pm ET · For: 12/31/22 · Accession #: 1663577-23-196 · File #: 0-55984

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/14/23  iQSTEL Inc.                       10-K       12/31/22   72:5.9M                                   Edgar Einsteins, Inc./FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.27M 
 7: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 8: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
10: R1          Cover                                               HTML     78K 
11: R2          Consolidated Balance Sheets                         HTML    150K 
12: R3          Consolidated Balance Sheets (Parenthetical)         HTML     48K 
13: R4          Consolidated Statements of Operations               HTML    126K 
14: R5          Consolidated Statements of Changes in               HTML    115K 
                Stockholders' Equity (Deficit)                                   
15: R6          Consoolidated Statements of Cash Flows              HTML    139K 
16: R7          Note 1 -Organization and Description of Business    HTML     30K 
17: R8          Note 2 -Summary of Significant Accounting Policies  HTML     66K 
18: R9          Note 3 - Going Concern                              HTML     25K 
19: R10         Note 4 - Acquisitions                               HTML     73K 
20: R11         Note 5 - Prepaid and Other Current Assets           HTML     33K 
21: R12         Note 6 - Property and Equipment                     HTML     34K 
22: R13         Note 7 ?Loans Payable                               HTML     64K 
23: R14         Note 8 - Convertible Loans                          HTML     27K 
24: R15         Note 9 - Warrants                                   HTML     43K 
25: R16         Note 10 - Derivative Liabilities                    HTML     45K 
26: R17         Note 11 - Stockholders? Equity                      HTML     60K 
27: R18         Note 12 - Provision for Income Taxes                HTML     35K 
28: R19         Note 13 - Related Party Transactions                HTML     33K 
29: R20         Note 14 - Commitments and Contingencies             HTML     27K 
30: R21         Note 15 - Segment                                   HTML     79K 
31: R22         Note 16 - Subsequent Events.                        HTML     24K 
32: R23         Note 1 -Organization and Description of Business    HTML     32K 
                (Policies)                                                       
33: R24         Note 2 -Summary of Significant Accounting Policies  HTML    128K 
                (Policies)                                                       
34: R25         Note 4 - Acquisitions (Tables)                      HTML     70K 
35: R26         Note 5 - Prepaid and Other Current Assets (Tables)  HTML     32K 
36: R27         Note 6 - Property and Equipment (Tables)            HTML     32K 
37: R28         Note 7 ?Loans Payable (Tables)                      HTML     32K 
38: R29         Note 9 - Warrants (Tables)                          HTML     38K 
39: R30         Note 10 - Derivative Liabilities (Tables)           HTML     45K 
40: R31         Note 12 - Provision for Income Taxes (Tables)       HTML     28K 
41: R32         Note 15 - Segment (Tables)                          HTML     75K 
42: R33         Note 1 -Organization and Description of Business    HTML     31K 
                (Details Narrative)                                              
43: R34         Note 2 -Summary of Significant Accounting Policies  HTML     43K 
                (Details Narrative)                                              
44: R35         NOTE 4 - ACQUISITIONS - Whisl Consideration         HTML     38K 
                (Details)                                                        
45: R36         NOTE 4 - ACQUISITIONS - Smartbiz Consideration      HTML     32K 
                (Details)                                                        
46: R37         NOTE 4 - ACQUISITIONS - Whisl Assets and            HTML     49K 
                Liabilities Acquired (Details)                                   
47: R38         NOTE 4 - ACQUISITIONS - Smartbiz Assets and         HTML     49K 
                Liabilities Acquired (Details)                                   
48: R39         NOTE 4 - ACQUISITIONS - Unaudited Pro Forma         HTML     67K 
                Results of Operations (Details)                                  
49: R40         Note 4 - Acquisitions (Details Narrative)           HTML     43K 
50: R41         NOTE 5 - PREPAID AND OTHER CURRENT ASSETS -         HTML     38K 
                Schedule of Prepaid and Other Current Assets                     
                (Details)                                                        
51: R42         NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of       HTML     37K 
                Propery Plant and Equipment (Details)                            
52: R43         Note 6 - Property and Equipment (Details            HTML     22K 
                Narrative)                                                       
53: R44         NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable  HTML     37K 
                to Related Parties (Details)                                     
54: R45         Note 7 ?Loans Payable (Details Narrative)           HTML     77K 
55: R46         Note 8 - Convertible Loans (Details Narrative)      HTML     41K 
56: R47         NOTE 9 - WARRANTS - Schedule of Warrant Summary     HTML     55K 
                (Details)                                                        
57: R48         Note 9 - Warrants (Details Narrative)               HTML     42K 
58: R49         NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair   HTML     33K 
                Value Measurement of Liabilities (Details)                       
59: R50         NOTE 10 - DERIVATIVE LIABILITY - Fair Value         HTML     31K 
                Measurements Using Significant Observable Inputs                 
                (Details)                                                        
60: R51         NOTE 10- DERIVATIVE LIABILITY - Schedule of Change  HTML     26K 
                in Fair Value of Derivative Liability Included in                
                Income Statement (Details)                                       
61: R52         Note 11 - Stockholders? Equity (Details Narrative)  HTML    153K 
62: R53         NOTE 12 - PROVISION FOR INCOME TAXES - Deferred     HTML     33K 
                Tax Assets and Reconciliation of Income Taxes                    
                (Details)                                                        
63: R54         Note 12 - Provision for Income Taxes (Details       HTML     21K 
                Narrative)                                                       
64: R55         Note 13 - Related Party Transactions (Details       HTML     58K 
                Narrative)                                                       
65: R56         Note 14 - Commitments and Contingencies (Details    HTML     31K 
                Narrative)                                                       
66: R57         NOTE 15 - SEGMENT - Schedule of Operating           HTML    118K 
                Activities by Geographic Segment (Details)                       
67: R58         Note 16 - Subsequent Events. (Details Narrative)    HTML     26K 
70: XML         IDEA XML File -- Filing Summary                      XML    137K 
68: XML         XBRL Instance -- iqst10k123122_htm                   XML   1.21M 
69: EXCEL       IDEA Workbook of Financial Reports                  XLSX    131K 
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71: JSON        XBRL Instance as JSON Data -- MetaLinks              370±   557K 
72: ZIP         XBRL Zipped Folder -- 0001663577-23-000196-xbrl      Zip    258K

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<IQST:RelatedPartyDebtToEquitySwapValue contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 1647150 </IQST:RelatedPartyDebtToEquitySwapValue>

<IQST:RelatedPartyDebtToEquitySwapValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1647150 </IQST:RelatedPartyDebtToEquitySwapValue>

<IQST:RelatedPartyDebtToEquitySwapValue contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 1647150 </IQST:RelatedPartyDebtToEquitySwapValue>

<IQST:CancellationOfCommonStockShares contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> -1294600 </IQST:CancellationOfCommonStockShares>

<IQST:CancellationOfCommonStockValue contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> -1295 </IQST:CancellationOfCommonStockValue>

<IQST:CancellationOfCommonStockValue contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> -88809 </IQST:CancellationOfCommonStockValue>

<IQST:CancellationOfCommonStockValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -90104 </IQST:CancellationOfCommonStockValue>

<IQST:CancellationOfCommonStockValue contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> -90104 </IQST:CancellationOfCommonStockValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2021-01-012021-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2021-01-012021-12-31_us-gaap_ComprehensiveIncomeMember" decimals="0" unitRef="USD"> 38173 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 38173 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> 36676 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 74849 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-12-31_us-gaap_RetainedEarningsMember" decimals="0" unitRef="USD"> -3837773 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -3837773 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> -26228 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> -3864001 </us-gaap:NetIncomeLoss>

<us-gaap:SharesIssued contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" decimals="0" unitRef="USD"> 10 </us-gaap:StockholdersEquity>

<us-gaap:SharesIssued contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" decimals="INF" unitRef="Shares"> 21000 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" decimals="0" unitRef="USD"> 21 </us-gaap:StockholdersEquity>

<us-gaap:SharesIssued contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 147477358 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 147477 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 25842982 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_RetainedEarningsMember" decimals="0" unitRef="USD"> 18536921 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_ComprehensiveIncomeMember" decimals="0" unitRef="USD"> -36658 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7416911 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> -996013 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2021-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 6420898 </us-gaap:StockholdersEquity>

<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 2000000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 2000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 998000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1000000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 1000000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>

<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 5066667 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 5067 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 1544933 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1550000 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-012022-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> -33056 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 1516944 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<IQST:StockIssuedDuringPeriodSharesAssetAcquisition contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 550000 </IQST:StockIssuedDuringPeriodSharesAssetAcquisition>

<IQST:StockIssuedDuringPeriodValueAssetAcquisition contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 550 </IQST:StockIssuedDuringPeriodValueAssetAcquisition>

<IQST:StockIssuedDuringPeriodValueAssetAcquisition contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 356950 </IQST:StockIssuedDuringPeriodValueAssetAcquisition>

<IQST:StockIssuedDuringPeriodValueAssetAcquisition contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 357500 </IQST:StockIssuedDuringPeriodValueAssetAcquisition>

<IQST:StockIssuedDuringPeriodValueAssetAcquisition contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 357500 </IQST:StockIssuedDuringPeriodValueAssetAcquisition>

<us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 240000 </us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>

<us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 240 </us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>

<us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 107360 </us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>

<us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 107600 </us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>

<us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 107600 </us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>

<IQST:CommonStockIssuedForSettlementOfDebtShares contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 161367 </IQST:CommonStockIssuedForSettlementOfDebtShares>

<IQST:CommonStockIssuedForSettlementOfDebtValue1 contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 161 </IQST:CommonStockIssuedForSettlementOfDebtValue1>

<IQST:CommonStockIssuedForSettlementOfDebtValue1 contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 80513 </IQST:CommonStockIssuedForSettlementOfDebtValue1>

<IQST:CommonStockIssuedForSettlementOfDebtValue1 contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 80674 </IQST:CommonStockIssuedForSettlementOfDebtValue1>

<IQST:CommonStockIssuedForSettlementOfDebtValue1 contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 80674 </IQST:CommonStockIssuedForSettlementOfDebtValue1>

<us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 6100119 </us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>

<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 6100 </us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>

<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 393900 </us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>

<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 400000 </us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>

<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 400000 </us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>

<IQST:CommonStockPayableValue contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 18900 </IQST:CommonStockPayableValue>

<IQST:CommonStockPayableValue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 18900 </IQST:CommonStockPayableValue>

<IQST:CommonStockPayableValue contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 18900 </IQST:CommonStockPayableValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2022-01-012022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 1792582 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1792582 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 1792582 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2022-01-012022-12-31_us-gaap_ComprehensiveIncomeMember" decimals="0" unitRef="USD"> 3101 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 3101 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2022-01-012022-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> 2979 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 6080 </us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>

<us-gaap:NetIncomeLoss contextRef="From2022-01-012022-12-31_us-gaap_RetainedEarningsMember" decimals="0" unitRef="USD"> -5967474 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -5967474 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-01-012022-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> 101713 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-01-012022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> -5865761 </us-gaap:NetIncomeLoss>

<us-gaap:SharesIssued contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" decimals="0" unitRef="USD"> 10 </us-gaap:StockholdersEquity>

<us-gaap:SharesIssued contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" decimals="INF" unitRef="Shares"> 21000 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" decimals="0" unitRef="USD"> 21 </us-gaap:StockholdersEquity>

<us-gaap:SharesIssued contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 161595511 </us-gaap:SharesIssued>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 161595 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" unitRef="USD"> 31136120 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_RetainedEarningsMember" decimals="0" unitRef="USD"> -24504395 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_ComprehensiveIncomeMember" decimals="0" unitRef="USD"> -33557 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 6759794 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_NoncontrollingInterestMember" decimals="0" unitRef="USD"> -924377 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" decimals="0" unitRef="USD"> 5835417 </us-gaap:StockholdersEquity>

<us-gaap:ProfitLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -5865761 </us-gaap:ProfitLoss>

<us-gaap:ProfitLoss contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -3864001 </us-gaap:ProfitLoss>

<us-gaap:ShareBasedCompensation contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 126500 </us-gaap:ShareBasedCompensation>

<us-gaap:ShareBasedCompensation contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 1284325 </us-gaap:ShareBasedCompensation>

<us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 34376 </us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>

<us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>

<IQST:WriteOffOfDueFromRelatedParty contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 10148 </IQST:WriteOffOfDueFromRelatedParty>

<us-gaap:DepreciationDepletionAndAmortization contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 120117 </us-gaap:DepreciationDepletionAndAmortization>

<us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 91474 </us-gaap:DepreciationDepletionAndAmortization>

<us-gaap:AdjustmentForAmortization contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 7407 </us-gaap:AdjustmentForAmortization>

<us-gaap:AdjustmentForAmortization contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 450771 </us-gaap:AdjustmentForAmortization>

<us-gaap:IncreaseDecreaseInDerivativeLiabilities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 2650369 </us-gaap:IncreaseDecreaseInDerivativeLiabilities>

<us-gaap:IncreaseDecreaseInDerivativeLiabilities contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -317080 </us-gaap:IncreaseDecreaseInDerivativeLiabilities>

<us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 528794 </us-gaap:GainsLossesOnExtinguishmentOfDebt>

<IQST:PrepaymentAndDefaultPenalty contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 122020 </IQST:PrepaymentAndDefaultPenalty>

<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 799533 </us-gaap:IncreaseDecreaseInAccountsReceivable>

<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 39862 </us-gaap:IncreaseDecreaseInAccountsReceivable>

<us-gaap:IncreaseDecreaseInInventories contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -26124 </us-gaap:IncreaseDecreaseInInventories>

<us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 23728 </us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>

<us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 91066 </us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>

<us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 96863 </us-gaap:IncreaseDecreaseInDueFromRelatedParties>

<us-gaap:IncreaseDecreaseInAccountsPayableTrade contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -265511 </us-gaap:IncreaseDecreaseInAccountsPayableTrade>

<us-gaap:IncreaseDecreaseInAccountsPayableTrade contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -1231946 </us-gaap:IncreaseDecreaseInAccountsPayableTrade>

<us-gaap:IncreaseDecreaseInOtherAccruedLiabilities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 2179965 </us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>

<us-gaap:IncreaseDecreaseInOtherAccruedLiabilities contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -95758 </us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>

<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -1765060 </us-gaap:NetCashProvidedByUsedInOperatingActivities>

<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -3152181 </us-gaap:NetCashProvidedByUsedInOperatingActivities>

<us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1889132 </us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>

<us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 60000 </us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired>

<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 112074 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>

<us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 153183 </us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>

<us-gaap:PaymentsToAcquireIntangibleAssets contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 77717 </us-gaap:PaymentsToAcquireIntangibleAssets>

<us-gaap:PaymentsToFundLongtermLoansToRelatedParties contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1000 </us-gaap:PaymentsToFundLongtermLoansToRelatedParties>

<us-gaap:PaymentsToFundLongtermLoansToRelatedParties contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 220674 </us-gaap:PaymentsToFundLongtermLoansToRelatedParties>

<us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 700 </us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>

<us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 226 </us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>

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<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -511348 </us-gaap:NetCashProvidedByUsedInInvestingActivities>

<us-gaap:ProceedsFromOtherDebt contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 600000 </us-gaap:ProceedsFromOtherDebt>

<us-gaap:RepaymentsOfOtherDebt contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 232018 </us-gaap:RepaymentsOfOtherDebt>

<us-gaap:RepaymentsOfOtherDebt contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 344483 </us-gaap:RepaymentsOfOtherDebt>

<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 90787 </us-gaap:RepaymentsOfRelatedPartyDebt>

<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1100000 </us-gaap:ProceedsFromIssuanceOfCommonStock>

<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 6336250 </us-gaap:ProceedsFromIssuanceOfCommonStock>

<us-gaap:ProceedsFromWarrantExercises contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 400000 </us-gaap:ProceedsFromWarrantExercises>

<us-gaap:ProceedsFromDerivativeInstrumentFinancingActivities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 500000 </us-gaap:ProceedsFromDerivativeInstrumentFinancingActivities>

<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:RepaymentsOfConvertibleDebt>

<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -250000 </us-gaap:RepaymentsOfConvertibleDebt>

<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1767982 </us-gaap:NetCashProvidedByUsedInFinancingActivities>

<us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 6250980 </us-gaap:NetCashProvidedByUsedInFinancingActivities>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -6840 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -5954 </us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -2005424 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 2581497 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 3334813 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2019-12-31" decimals="0" unitRef="USD"> 753316 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 1329389 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 3334813 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:InterestPaidNet contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 3333 </us-gaap:InterestPaidNet>

<us-gaap:InterestPaidNet contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 126818 </us-gaap:InterestPaidNet>

<IQST:CommonStockPayableValue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 18900 </IQST:CommonStockPayableValue>

<IQST:CommonStockPayableValue contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 52161 </IQST:CommonStockPayableValue>

<IQST:StockIssuedDuringPeriodValueAssetAcquisition contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 357500 </IQST:StockIssuedDuringPeriodValueAssetAcquisition>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1550000 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

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<IQST:CommonStockIssuedForExerciseOfCashlessWarrants contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 3790 </IQST:CommonStockIssuedForExerciseOfCashlessWarrants>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1792582 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<IQST:RelatedPartyDebtToEquitySwapValue contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 1647150 </IQST:RelatedPartyDebtToEquitySwapValue>

<IQST:CommonStockIssuedForSettlementOfDebtValue2 contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 80674 </IQST:CommonStockIssuedForSettlementOfDebtValue2>

<IQST:CommonStockIssuedForSettlementOfDebtValue2 contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 2056530 </IQST:CommonStockIssuedForSettlementOfDebtValue2>

<IQST:CommonStockIssuedForForbearanceOfDebtValue contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 49925 </IQST:CommonStockIssuedForForbearanceOfDebtValue>

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<IQST:SubscriptionReceivable contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 100000 </IQST:SubscriptionReceivable>

<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-12-31">

<p id="xdx_806_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zKrlRITt9ML3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS <p id="xdx_847_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_znmefa6LyWbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada on June 24, 2011 under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018. The Company has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with 404 active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers. Acquisitions On May 13, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% of the shares in Whisl telecom LLC (“Whisl”). On June 1, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% of the shares in Smartbiz Telecom LLC (“Smartbiz”). Both acquisitions are detailed in Note 4. COVID-19 A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies experienced disruptions in their operations and in markets served. The Company has instituted some and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at December 31, 2022. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A new prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities as of April 14, 2023, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur, and additional information is obtained.

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>

<us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-12-31">

<p id="xdx_847_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_znmefa6LyWbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Organization and Operations iQSTEL Inc. (“iQSTEL”, “we”, “us”, or the “Company”) was incorporated under the laws of the State of Nevada on June 24, 2011 under the name of B-Maven Inc. The Company changed its name to PureSnax International, Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018. The Company has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies around the World with 404 active interconnection agreements with mobile companies, fixed line companies and other wholesale carriers.

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>

<dei:EntityIncorporationStateCountryCode contextRef="From2022-01-01to2022-12-31"> NV </dei:EntityIncorporationStateCountryCode>

<dei:EntityIncorporationDateOfIncorporation contextRef="From2022-01-01to2022-12-31"> 2011-06-24 </dei:EntityIncorporationDateOfIncorporation>

<us-gaap:CapitalizationOfDeferredPolicyAcquisitionCostsPolicy contextRef="From2022-01-01to2022-12-31">

Acquisitions On May 13, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% of the shares in Whisl telecom LLC (“Whisl”). On June 1, 2022, we entered into a Company Acquisition Agreement regarding the acquisition of 51% of the shares in Smartbiz Telecom LLC (“Smartbiz”). Both acquisitions are detailed in Note 4.

</us-gaap:CapitalizationOfDeferredPolicyAcquisitionCostsPolicy>

<us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1 contextRef="From2022-05-012022-05-13_custom_WhislTelecomLLCMember" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>

<us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1 contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>

<IQST:Covid19 contextRef="From2022-01-01to2022-12-31">

COVID-19 A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies experienced disruptions in their operations and in markets served. The Company has instituted some and may take additional temporary precautionary measures intended to help ensure the well-being of its employees and minimize business disruption. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at December 31, 2022. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A new prolonged outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing and ability of the Company to collect accounts receivable and the ability of the Company to continue to provide high quality services to its clients. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities as of April 14, 2023, the date of issuance of this Annual Report on Form 10-K. These estimates may change, as new events occur, and additional information is obtained.

</IQST:Covid19>

<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States of America. The Company’s fiscal year end is December 31. Consolidation Policy The consolidated financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (“Etelix”), SwissLink Carrier AG (“Swisslink”), ITSBCHAIN, LLC (“ItsBchain”), QGLOBAL SMS, LLC (“QGlobal”), IoT Labs, LLC (“IoT Labs”), Global Money One Inc (“Global Money One”), Whisl Telecom LLC (“Whisl”) and Smartbiz Telecom LLC (“Smartbiz”). All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Business Combinations In accordance with ASC 805-10, “Business Combinations”, the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets. Foreign Currency Translation and Re-measurement The Company translates its foreign operations to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. The functional currency and reporting currency of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz and Global Money One is the U.S. dollar, while SwissLink’s functional currency is the Swiss Franc (“CHF”). SwissLink translates their records into U.S. dollars as follows: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Equities at historical rate </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period </td></tr> </table> Adjustments arising from such translations are included in accumulated other comprehensive income (loss) in stockholders’ equity. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had no cash equivalents at December 31, 2022 and 2021. Accounts Receivable and Allowance for Uncollectible Accounts Substantially all of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential for recovery is considered remote. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expense of $34,376 and $0, respectively. Inventory Inventories, consisting of smart gas parts, are primarily accounted for using the first-in-first-out (“FIFO”) method of accounting. Inventories are measured at the lower of cost and net realizable value. The Company estimates the net realizable value of inventories based on an assessment of expected sales prices. Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value. Fixed Assets Fixed assets, consisting of telecommunications equipment and software, are recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized over the assets’ estimated useful lives of 3 years for computers and laptops; 5 years for telecommunications equipment and switches; and 5 years for software using the straight-line method. Major additions and improvements are capitalized as additions to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability of the carrying amounts. Impairment of tangible and intangible assets Tangible and intangible assets (excluding goodwill) are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of assets. Goodwill We allocate goodwill to reporting units based on the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary, reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit. Retirement Benefit Costs Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments to defined contribution schemes where the Company’s obligations under the schemes are equivalent to those arising in a defined contribution retirement benefit scheme. For defined benefit schemes, the cost of providing benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date. Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in which it occurs. The retirement benefit obligation recognized in the balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value of available refunds and reductions in future contributions to the scheme. Net Income (Loss) Per Share of Common Stock The Company has adopted ASC 260, ”Earnings per Share” which requires presentation of basic earnings per share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation of diluted net loss per share as the result was anti-dilutive for the years ended December 31, 2022 and 2021. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. During the year ended December 31, 2022 12 customers represented 88% of our revenue compared to 7 customers representing 88% of our revenue for the year ended December 31, 2021. For the years ended December 31, 2022 and 2021, 57% and 68% of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio. Financial Instruments The Company follows ASC 820, “Fair Value Measurements and Disclosures,” which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying values of our financial instruments, including, cash; accounts receivable; prepaid and other current assets; accounts payable; accrued liabilities and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature. Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized. Related Parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 13). Revenue Recognition The Company recognizes revenue from telecommunication services in accordance with ASC 606, “Revenue from Contracts with Customers.” The Company recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company’s payment terms vary by client. Cost of revenue Costs of revenue represent direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendors networks. Lease The Company leases office space for corporate and network monitoring activities and to house telecommunications equipment. In accordance with ASC 842, “Leases,” we determine if an arrangement is a lease at inception. The office lease meets the definition of a short-term lease because the lease term is 12 months or less. Consequently, consistent with Company’s accounting policy election, the Company does not recognize the right-of-use asset and the lease liability arising from this lease. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected, which includes the Company’s accounts receivable. This ASU is effective for the Company for reporting periods beginning after December 15, 2022. The Company is currently assessing the potential impact that the adoption of this ASU will have on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic “Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” These amendments clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments in this update are effective for public business entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is permitted. The Company is currently assessing the impact of the adoption of this standard on its consolidated financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

</us-gaap:SignificantAccountingPoliciesTextBlock>

<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States of America. The Company’s fiscal year end is December 31.

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>

<us-gaap:ConsolidationPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Consolidation Policy The consolidated financial statements of the Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (“Etelix”), SwissLink Carrier AG (“Swisslink”), ITSBCHAIN, LLC (“ItsBchain”), QGLOBAL SMS, LLC (“QGlobal”), IoT Labs, LLC (“IoT Labs”), Global Money One Inc (“Global Money One”), Whisl Telecom LLC (“Whisl”) and Smartbiz Telecom LLC (“Smartbiz”). All significant intercompany balances and transactions have been eliminated in consolidation.

</us-gaap:ConsolidationPolicyTextBlock>

<us-gaap:UseOfEstimates contextRef="From2022-01-01to2022-12-31">

Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

</us-gaap:UseOfEstimates>

<us-gaap:BusinessCombinationsPolicy contextRef="From2022-01-01to2022-12-31">

Business Combinations In accordance with ASC 805-10, “Business Combinations”, the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.

</us-gaap:BusinessCombinationsPolicy>

<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Foreign Currency Translation and Re-measurement The Company translates its foreign operations to U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”. The functional currency and reporting currency of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz and Global Money One is the U.S. dollar, while SwissLink’s functional currency is the Swiss Franc (“CHF”). SwissLink translates their records into U.S. dollars as follows: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Assets and liabilities at the rate of exchange in effect at the balance sheet date </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Equities at historical rate </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 2%"> </td> <td style="width: 2%">•</td> <td style="width: 96%; text-align: justify">Revenue and expense items at the average rate of exchange prevailing during the period </td></tr> </table> Adjustments arising from such translations are included in accumulated other comprehensive income (loss) in stockholders’ equity.

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had no cash equivalents at December 31, 2022 and 2021.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:CashEquivalentsAtCarryingValue>

<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:CashEquivalentsAtCarryingValue>

<us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2022-01-01to2022-12-31">

Accounts Receivable and Allowance for Uncollectible Accounts Substantially all of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews its allowance for doubtful accounts daily and past due balances over 60 days and a specified amount are reviewed individually for collectability. Account balances are charged off after all means of collection have been exhausted and the potential for recovery is considered remote. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expense of $34,376 and $0, respectively.

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>

<us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 34376 </us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>

<us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>

<us-gaap:InventoryPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Inventory Inventories, consisting of smart gas parts, are primarily accounted for using the first-in-first-out (“FIFO”) method of accounting. Inventories are measured at the lower of cost and net realizable value. The Company estimates the net realizable value of inventories based on an assessment of expected sales prices.

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Long-Lived Assets Long-lived assets are evaluated for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable or that the useful lives of these assets are no longer appropriate. Each impairment test is based on a comparison of the undiscounted future cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value.

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>

<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Fixed Assets Fixed assets, consisting of telecommunications equipment and software, are recorded at cost reduced by accumulated depreciation and amortization. Depreciation and amortization expense is recognized over the assets’ estimated useful lives of 3 years for computers and laptops; 5 years for telecommunications equipment and switches; and 5 years for software using the straight-line method. Major additions and improvements are capitalized as additions to the property and equipment accounts, while replacements, maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Estimated useful lives are periodically reviewed and, when appropriate, changes are made prospectively. When certain events or changes in operating conditions occur, asset lives may be adjusted and an impairment assessment may be performed on the recoverability of the carrying amounts.

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>

<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2022-01-012022-12-31_us-gaap_ComputerEquipmentMember"> P3Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>

<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2022-01-012022-12-31_custom_TelecommunicationsMember"> P5Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>

<us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2022-01-012022-12-31_us-gaap_ComputerSoftwareIntangibleAssetMember"> P5Y </us-gaap:FiniteLivedIntangibleAssetUsefulLife>

<us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2022-01-01to2022-12-31">

Impairment of tangible and intangible assets Tangible and intangible assets (excluding goodwill) are assessed at each reporting date for indications that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company makes an estimate of the asset's recoverable amount. The asset's recoverable amount is the higher of an asset's or cash-generating unit's fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or a group of assets exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the group of assets.

</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>

<us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2022-01-01to2022-12-31">

Goodwill We allocate goodwill to reporting units based on the reporting unit expected to benefit from the business combination. We evaluate our reporting units on an annual basis and, if necessary, reassign goodwill using a relative fair value allocation approach. Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. These events or circumstances could include a significant change in the business climate, legal factors, operating performance indicators, competition, or sale or disposition of a significant portion of a reporting unit. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assignment of assets and liabilities to reporting units, assignment of goodwill to reporting units, and determination of the fair value of each reporting unit. The fair value of each reporting unit is estimated primarily through the use of a discounted cash flow methodology. This analysis requires significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur, and determination of our weighted average cost of capital. The estimates used to calculate the fair value of a reporting unit change from year to year based on operating results, market conditions, and other factors. Changes in these estimates and assumptions could materially affect the determination of fair value and goodwill impairment for each reporting unit.

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>

<us-gaap:PostemploymentBenefitPlansPolicy contextRef="From2022-01-01to2022-12-31">

Retirement Benefit Costs Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Payments made to state-managed retirement benefit schemes are dealt with as payments to defined contribution schemes where the Company’s obligations under the schemes are equivalent to those arising in a defined contribution retirement benefit scheme. For defined benefit schemes, the cost of providing benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at each balance sheet date. Actuarial gains and losses are recognized in full in the period in which they occur. They are recognized outside the income statement and are presented in other comprehensive income. Past service cost is recognized immediately in the income statement in the period in which it occurs. The retirement benefit obligation recognized in the balance sheet represents the present value of the defined obligation as adjusted for unrecognized past service cost, and as reduced by the fair value of the scheme assets. Any asset resulting from this calculation is limited to past service cost, plus the present value of available refunds and reductions in future contributions to the scheme.

</us-gaap:PostemploymentBenefitPlansPolicy>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Net Income (Loss) Per Share of Common Stock The Company has adopted ASC 260, ”Earnings per Share” which requires presentation of basic earnings per share on the face of the statements of operations for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from the computation of diluted net loss per share as the result was anti-dilutive for the years ended December 31, 2022 and 2021.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. During the year ended December 31, 2022 12 customers represented 88% of our revenue compared to 7 customers representing 88% of our revenue for the year ended December 31, 2021. For the years ended December 31, 2022 and 2021, 57% and 68% of the revenue comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.

</us-gaap:ConcentrationRiskDisclosureTextBlock>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-01-012022-12-31_custom_TwelveCustomersMember" decimals="INF" unitRef="Pure"> 0.88 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-01-012022-12-31_custom_SevenCustomersMember" decimals="INF" unitRef="Pure"> 0.88 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-01-012022-12-31_custom_NoBadDebtRiskCustomersMember" decimals="INF" unitRef="Pure"> 0.57 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-01-012021-12-31_custom_NoBadDebtRiskCustomersMember" decimals="INF" unitRef="Pure"> 0.68 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:CreditLossFinancialInstrumentPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Financial Instruments The Company follows ASC 820, “Fair Value Measurements and Disclosures,” which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The carrying values of our financial instruments, including, cash; accounts receivable; prepaid and other current assets; accounts payable; accrued liabilities and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these financial instruments. Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related parties due to their related party nature.

</us-gaap:CreditLossFinancialInstrumentPolicyTextBlock>

<us-gaap:DerivativesPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

</us-gaap:DerivativesPolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.

</us-gaap:IncomeTaxPolicyTextBlock>

<srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock contextRef="From2022-01-01to2022-12-31">

Related Parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 13).

</srt:SummaryOfInvestmentsOtherThanInvestmentsInRelatedPartiesTextBlock>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Revenue Recognition The Company recognizes revenue from telecommunication services in accordance with ASC 606, “Revenue from Contracts with Customers.” The Company recognizes revenue related to monthly usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement to be a written interconnection agreement. The Company’s payment terms vary by client.

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:CostOfSalesPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Cost of revenue Costs of revenue represent direct charges from vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls terminated in vendors networks.

</us-gaap:CostOfSalesPolicyTextBlock>

<us-gaap:LessorLeasesPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Lease The Company leases office space for corporate and network monitoring activities and to house telecommunications equipment. In accordance with ASC 842, “Leases,” we determine if an arrangement is a lease at inception. The office lease meets the definition of a short-term lease because the lease term is 12 months or less. Consequently, consistent with Company’s accounting policy election, the Company does not recognize the right-of-use asset and the lease liability arising from this lease.

</us-gaap:LessorLeasesPolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-01-01to2022-12-31">

Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments Credit Losses —Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires a financial asset (or group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected, which includes the Company’s accounts receivable. This ASU is effective for the Company for reporting periods beginning after December 15, 2022. The Company is currently assessing the potential impact that the adoption of this ASU will have on its consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, ASC Subtopic “Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” These amendments clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments in this update are effective for public business entities for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is permitted. The Company is currently assessing the impact of the adoption of this standard on its consolidated financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 3 - GOING CONCERN The Company's consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has suffered recurring losses from operations and does not have an established source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations. During the next year, the Company's foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing in the industry and continuing its marketing efforts. The Company may experience a cash shortfall and be required to raise additional capital. Historically, the Company has relied upon funds from its stockholders. Management may raise additional capital through future public or private offerings of the Company's stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company's failure to do so could have a material and adverse effect upon its operations and its stockholders.

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>

<us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 4 - ACQUISITIONS On May 13, 2022, we entered into a Company Acquisition Agreement (Purchase Agreement) with US Acquisitions, LLC, a California limited liability company (Seller) concerning the contemplated sale by Seller and the purchase by us of 51% of the membership interests Seller held in Whisl, a Texas limited liability company. Whisl provides local US termination for Voice through its FCC license of VoIP Service number 832742; and is in the process to obtain a C-Lec FCC License over next 12 months. Whisl is one of the premier Intermediate Voice Providers in the USA. It has been a carrier since 2017 with billions of minutes traversing its network and provides its customers with multiple levels of Redundancy, Diversity, and Disaster Recovery for their applications and ability to make changes to underlying carrier configuration in real time. Whisl offers a single carrier solution for Voice Global services, and its customers benefit from hundreds of interconnection agreements that the company has cultivated since its inception. Pursuant to the Purchase Agreement, the closing of the purchase of the 51% membership interests was $1,800,000, which consisted of $1,250,000 in cash and <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220513__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z5q9Qubbzvaa">$550,000 in our restricted common stock to Seller, which amounts to 1,461,653 shares of common stock. On June 1, 2022, we entered into a Purchase Agreement for the purchase of 51% of the membership interests in Smartbiz, a Florida Corporation which provides telecommunication services, dedicated to VoIP business for wholesale and retail markets. The purchase price for the acquisition was $1,800,000, which consisted of $800,000 in cash and $1,000,000 in our common stock to the seller, which amounts to 2,850,330 shares of common stock. Smartbiz and Whisl have been included in our consolidated results of operations since the acquisition dates. The following table summarizes the fair value of the consideration paid by the Company: Whisl <table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConiderationOfWhisl_zJAKw013qVoc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">May 13,</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 31%; text-align: right">1,250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-size: 11pt">1,461,653 shares of common stock</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220513__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z6G8MKTntXWa">550,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-size: 11pt">Total Purchase Price</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Smartbiz <table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--ConiderationOfSmartbiz_zY6nQwiaFWk8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 1,</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: left">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 31%; text-align: right">800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2,850,330 shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> An additional 754,684 shares of common stock were issued to the seller in December 2022 in accordance with the terms of the purchase agreement. The following table summarizes the identifiable assets acquired and liabilities assumed upon acquisition of Smartbiz and Whisl and the calculation of goodwill: Whisl <table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zGV7VgwzORj9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-bottom: 1pt">Total purchase price</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zBhwNpEe2yEh">141,113</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">109,762</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zbEGRhJp69Eb">250,875</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z0XQkP2JDkf3">241,426</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z9byfHIlRqJg">2,075</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(243,501</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,374</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,613</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total net assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zbH1HhubwR9j">1,796,239</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Smartbiz <table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_zkRSRBWGyggc" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-bottom: 1pt">Total purchase price</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zupClzFG1mxl">19,755</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">789,515</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zJYu3Ui0L0A4">809,270</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zzd3lK0aZ9b7">807,265</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zTWiEWJUmu8l">76,839</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl6aoOBfe691">884,104</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(74,834</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,669</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,165</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhwsHUiFVrG">1,838,165</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Unaudited combined proforma results of operations for the year ended December 31, 2022 and 2021 as though the Company acquired Smartbiz and Whisl on January 1, 2021, are set forth below: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zyrNPpb1hY7g" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zUiIhEHu9G3a"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z7E4pO2sE5Ve"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Years Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr id="xdx_40A_eus-gaap--Revenues_zx5eplsUqQY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">103,353,405</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">77,483,732</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_zv6HfuG2TKcf" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">101,717,011</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">74,237,359</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_zvIozJ2RMgHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,636,394</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,246,373</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_zs7aoIrRSYJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,762,097</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,102,433</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zSuCuS9DaDAd" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,125,703</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,856,060</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zg3IGhZtg1l7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,674,101</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_zenpNGGVk4Z7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,799,804</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,736,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>

<us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1 contextRef="From2022-05-132022-05-13_custom_WhislTelecomLLCMember" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:NoncashOrPartNoncashAcquisitionInterestAcquired1>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<us-gaap:AcquisitionCosts contextRef="From2022-05-132022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 1250000 </us-gaap:AcquisitionCosts>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-05-132022-05-13_custom_WhislTelecomLLCMember_us-gaap_RestrictedStockMember" decimals="0" unitRef="USD"> 550000 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2022-05-132022-05-13_custom_WhislTelecomLLCMember" decimals="INF" unitRef="Shares"> 1461653 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<us-gaap:AcquisitionCosts contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 800000 </us-gaap:AcquisitionCosts>

<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1000000 </us-gaap:StockIssuedDuringPeriodValueAcquisitions>

<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2022-05-012022-06-01_custom_SmartbizTelecomLLCMember" decimals="INF" unitRef="Shares"> 2850330 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>

<IQST:ConiderationOfWhisl contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ConiderationOfWhisl_zJAKw013qVoc" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Consideration (Details)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">May 13,</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left; font-size: 11pt">Fair Value of Consideration:</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Cash</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 31%; text-align: right">1,250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-size: 11pt">1,461,653 shares of common stock</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220513__20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--RestrictedStockMember_z6G8MKTntXWa">550,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-size: 11pt">Total Purchase Price</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</IQST:ConiderationOfWhisl>

<us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 1250000 </us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<IQST:ConiderationOfSmartbiz contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88E_ecustom--ConiderationOfSmartbiz_zY6nQwiaFWk8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Consideration (Details)"> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">June 1,</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: left">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 31%; text-align: right">800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2,850,330 shares of common stock</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</IQST:ConiderationOfSmartbiz>

<us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 800000 </us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_zGV7VgwzORj9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Whisl Assets and Liabilities Acquired (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-bottom: 1pt">Total purchase price</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zBhwNpEe2yEh">141,113</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">109,762</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zbEGRhJp69Eb">250,875</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z0XQkP2JDkf3">241,426</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_z9byfHIlRqJg">2,075</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(243,501</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Net assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,374</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,613</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total net assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220513__us-gaap--BusinessAcquisitionAxis__custom--WhislTelecomLLCMember_zbH1HhubwR9j">1,796,239</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 141113 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>

<us-gaap:BusinessCombinationAcquiredReceivablesFairValue contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 109762 </us-gaap:BusinessCombinationAcquiredReceivablesFairValue>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 250875 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 241426 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 2075 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 243501 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 7374 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>

<us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 3613 </us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>

<us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 3761 </us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest contextRef="AsOf2022-05-13_custom_WhislTelecomLLCMember" decimals="0" unitRef="USD"> 1796239 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>

<IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock_zkRSRBWGyggc" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Smartbiz Assets and Liabilities Acquired (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-bottom: 1pt">Total purchase price</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">1,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Cash</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zupClzFG1mxl">19,755</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">789,515</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zJYu3Ui0L0A4">809,270</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zzd3lK0aZ9b7">807,265</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_903_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zTWiEWJUmu8l">76,839</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zl6aoOBfe691">884,104</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(74,834</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Non-controlling interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(36,669</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,165</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20220601__us-gaap--BusinessAcquisitionAxis__custom--SmartbizTelecomLLCMember_zhwsHUiFVrG">1,838,165</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</IQST:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationSmartbizTextBlock>

<us-gaap:AcquisitionCostsCumulative contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1800000 </us-gaap:AcquisitionCostsCumulative>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 19755 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>

<us-gaap:BusinessCombinationAcquiredReceivablesFairValue contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 789515 </us-gaap:BusinessCombinationAcquiredReceivablesFairValue>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 809270 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 807265 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 76839 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 884104 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 74834 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>

<us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 36669 </us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>

<us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 38165 </us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest contextRef="AsOf2022-06-01_custom_SmartbizTelecomLLCMember" decimals="0" unitRef="USD"> 1838165 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>

<us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zyrNPpb1hY7g" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - ACQUISITIONS - Unaudited Pro Forma Results of Operations (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zUiIhEHu9G3a"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20210101__20210930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_z7E4pO2sE5Ve"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center">Years Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr id="xdx_40A_eus-gaap--Revenues_zx5eplsUqQY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">103,353,405</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">77,483,732</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_zv6HfuG2TKcf" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">101,717,011</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">74,237,359</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--GrossProfit_zvIozJ2RMgHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,636,394</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,246,373</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_zs7aoIrRSYJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,762,097</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,102,433</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zSuCuS9DaDAd" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(4,125,703</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,856,060</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zg3IGhZtg1l7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,674,101</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_zenpNGGVk4Z7" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net Loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(6,799,804</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,736,172</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>

<us-gaap:Revenues contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 103353405 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 77483732 </us-gaap:Revenues>

<us-gaap:CostOfRevenue contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 101717011 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 74237359 </us-gaap:CostOfRevenue>

<us-gaap:GrossProfit contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 1636394 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 3246373 </us-gaap:GrossProfit>

<us-gaap:OperatingExpenses contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 5762097 </us-gaap:OperatingExpenses>

<us-gaap:OperatingExpenses contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> 6102433 </us-gaap:OperatingExpenses>

<us-gaap:OperatingIncomeLoss contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -4125703 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -2856060 </us-gaap:OperatingIncomeLoss>

<us-gaap:NonoperatingIncomeExpense contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -2674101 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NonoperatingIncomeExpense contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -880112 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NetIncomeLoss contextRef="From2022-01-012022-12-31_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -6799804 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-09-30_custom_ProFormaAcquisitionsMember" decimals="0" unitRef="USD"> -3736172 </us-gaap:NetIncomeLoss>

<us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 5 – PREPAID AND OTHER CURRENT ASSETS Prepaid and other current assets at December 31, 2022 and 2021 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z3aT21yko0l8" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20221231_zYuakW5TAHU"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20211231_zlHUcBc1kdE4"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_znfYWZrXr774" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z3q30SptvyL4" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,139</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zps0VsQjfc7d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,600</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AdvancePaymentsNettedAgainstClaimReceivable_iI_zQxOeRcoWAVi" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Advance payment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zNJs4ujlbZM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">389</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zrsPkVciEo0h" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deposit for acquisition of asset</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SecurityDeposit_iI_zTOgZXHXRUjh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Security deposit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zJYDE47pSso2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">545,628</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">267,110</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>

<us-gaap:OtherCurrentAssetsTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z3aT21yko0l8" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_495_20221231_zYuakW5TAHU"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20211231_zlHUcBc1kdE4"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr id="xdx_402_eus-gaap--CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_iI_znfYWZrXr774" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">100,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_z3q30SptvyL4" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">120,139</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,187</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherPrepaidExpenseCurrent_iI_zps0VsQjfc7d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,600</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">23,320</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AdvancePaymentsNettedAgainstClaimReceivable_iI_zQxOeRcoWAVi" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Advance payment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReceivable_iI_zNJs4ujlbZM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">389</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">603</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zrsPkVciEo0h" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deposit for acquisition of asset</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SecurityDeposit_iI_zTOgZXHXRUjh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Security deposit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zJYDE47pSso2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">545,628</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">267,110</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:OtherCurrentAssetsTextBlock>

<us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 100000 </us-gaap:CommonStockShareSubscribedButUnissuedSubscriptionsReceivable>

<us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 120139 </us-gaap:AccountsAndOtherReceivablesNetCurrent>

<us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 143187 </us-gaap:AccountsAndOtherReceivablesNetCurrent>

<us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 26600 </us-gaap:OtherPrepaidExpenseCurrent>

<us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 23320 </us-gaap:OtherPrepaidExpenseCurrent>

<us-gaap:AdvancePaymentsNettedAgainstClaimReceivable contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 21000 </us-gaap:AdvancePaymentsNettedAgainstClaimReceivable>

<us-gaap:IncomeTaxReceivable contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 389 </us-gaap:IncomeTaxReceivable>

<us-gaap:IncomeTaxReceivable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 603 </us-gaap:IncomeTaxReceivable>

<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 357500 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>

<us-gaap:SecurityDeposit contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 20000 </us-gaap:SecurityDeposit>

<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 545628 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>

<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 267110 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>

<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment at December 31, 2022 and 2021 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zOm7LXxiLW5f" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">317,958</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">258,871</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">640,566</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">618,125</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">99,126</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">108,805</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,057,650</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">985,801</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(656,629</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(576,419</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">401,021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">409,382</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the years ended December 31, 2022 and 2021 amounted to $120,117 and $91,474, respectively.

</us-gaap:PropertyPlantAndEquipmentTextBlock>

<us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock_zOm7LXxiLW5f" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">317,958</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">258,871</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">640,566</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">618,125</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">99,126</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">108,805</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,057,650</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">985,801</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(656,629</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(576,419</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">401,021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">409,382</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-12-31_us-gaap_TechnologyEquipmentMember" decimals="0" unitRef="USD"> 317958 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31_us-gaap_TechnologyEquipmentMember" decimals="0" unitRef="USD"> 258871 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-12-31_us-gaap_SoftwareDevelopmentMember" decimals="0" unitRef="USD"> 640566 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31_us-gaap_SoftwareDevelopmentMember" decimals="0" unitRef="USD"> 618125 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-12-31_us-gaap_OtherMachineryAndEquipmentMember" decimals="0" unitRef="USD"> 99126 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31_us-gaap_OtherMachineryAndEquipmentMember" decimals="0" unitRef="USD"> 108805 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-12-31_custom_TotalMember" decimals="0" unitRef="USD"> 1057650 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31_custom_TotalMember" decimals="0" unitRef="USD"> 985801 </us-gaap:PropertyPlantAndEquipmentGross>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 656629 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 576419 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 401021 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 409382 </us-gaap:PropertyPlantAndEquipmentNet>

<us-gaap:DepreciationAndAmortization contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 120117 </us-gaap:DepreciationAndAmortization>

<us-gaap:DepreciationAndAmortization contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 91474 </us-gaap:DepreciationAndAmortization>

<us-gaap:DebtDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 7 –LOANS PAYABLE Loans payable at December 31, 2022 and 2021 consisted of the following: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center; font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="text-align: center; font-weight: bold"> </td> <td style="text-align: center; font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Term</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: left; padding-left: 5.4pt">Bridge Loan</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">222,222</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt">Note was issued on November 1, 2020 and due on January 30, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">18.0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">94,342</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">100,634</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued on October 23, 2018 and due on January 3, 2023</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Swisspeers AG</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,605</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued on April 8, 2019 and due on October 4, 2022</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7.0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">108,150</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">109,690</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note was issued on April 1, 2020 and due on March 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">202,492</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">442,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(7,406</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-left: 5.4pt"> </td><td style="padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">202,492</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">434,745</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(94,342</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(315,450</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-left: 5.4pt"> </td><td style="padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">108,150</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">119,295</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-left: 5.4pt"> </td><td style="padding-left: 5.4pt"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Loans payable - related parties at December 31, 2022 and 2021 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zP1SHBOLRBQc" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Term</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt">49% Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">19,649</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">19,929</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt">Note is due on demand</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">49% Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">216,300</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">219,379</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note is due on demand</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">235,949</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">239,308</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(235,949</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(239,308</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">— </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the years ended December 31, 2022 and 2021, the Company borrowed from third parties totaling $0 and $600,000, which includes original issue discount and financing costs of $0 and $66,666 and repaid the principal amount of $232,018 and $344,483, respectively. During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $22,234 and $191,281 and recognized amortization of discount, included in interest expense, of $7,407 and $78,481, respectively. During the year ended December 31, 2021, a $1,647,150 (CHF 1,518,909) related party loan was forgiven and the Company recorded it as additional paid in capital. During the year ended December 31, 2021, the Company settled loans payable of $1,516,667 by issuing 2,230,394 shares of common stock valued at $2,056,530. As a result, the Company recorded loss on settlement of debt of $539,863.

</us-gaap:DebtDisclosureTextBlock>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31_us-gaap_BridgeLoanMember" decimals="0" unitRef="USD"> 222222 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-12-31_us-gaap_BridgeLoanMember"> Note was issued on November 1, 2020 and due on January 30, 2022 </us-gaap:DebtInstrumentPaymentTerms>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_us-gaap_BridgeLoanMember" decimals="INF" unitRef="Pure"> 18.0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2022-12-31_custom_MartusMember" decimals="0" unitRef="USD"> 94342 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31_custom_MartusMember" decimals="0" unitRef="USD"> 100634 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-12-31_custom_MartusMember"> Note was issued on October 23, 2018 and due on January 3, 2023 </us-gaap:DebtInstrumentPaymentTerms>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_custom_MartusMember" decimals="INF" unitRef="Pure"> 5.0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31_custom_SwisspeersAgMember" decimals="0" unitRef="USD"> 9605 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-12-31_custom_SwisspeersAgMember"> Note was issued on April 8, 2019 and due on October 4, 2022 </us-gaap:DebtInstrumentPaymentTerms>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_custom_SwisspeersAgMember" decimals="INF" unitRef="Pure"> 7.0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2022-12-31_custom_DarleneCovi19Member" decimals="0" unitRef="USD"> 108150 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31_custom_DarleneCovi19Member" decimals="0" unitRef="USD"> 109690 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-01-012022-12-31_custom_DarleneCovi19Member"> Note was issued on April 1, 2020 and due on March 31, 2025 </us-gaap:DebtInstrumentPaymentTerms>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_custom_DarleneCovi19Member" decimals="INF" unitRef="Pure"> 0.0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 202492 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 442151 </us-gaap:DebtInstrumentCarryingAmount>

<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2021-12-31_custom_LoanPayableMember" decimals="0" unitRef="USD"> 7406 </us-gaap:DebtInstrumentUnamortizedDiscount>

<us-gaap:LongTermDebt contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 202492 </us-gaap:LongTermDebt>

<us-gaap:LongTermDebt contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 434745 </us-gaap:LongTermDebt>

<us-gaap:LongTermDebtCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 94342 </us-gaap:LongTermDebtCurrent>

<us-gaap:LongTermDebtCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 315450 </us-gaap:LongTermDebtCurrent>

<us-gaap:LongTermDebtNoncurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 108150 </us-gaap:LongTermDebtNoncurrent>

<us-gaap:LongTermDebtNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 119295 </us-gaap:LongTermDebtNoncurrent>

<IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88F_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zP1SHBOLRBQc" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Interest</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Term</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">rate</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt">49% Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">19,649</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">19,929</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; text-align: left; padding-left: 5.4pt">Note is due on demand</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">49% Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">216,300</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">219,379</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note is due on demand</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">235,949</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">239,308</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td> </td> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(235,949</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(239,308</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">— </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>

<us-gaap:LoansPayable contextRef="AsOf2022-12-31_custom_N49OfShareholderOfSwisslink1Member" decimals="0" unitRef="USD"> 19649 </us-gaap:LoansPayable>

<us-gaap:LoansPayable contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink1Member" decimals="0" unitRef="USD"> 19929 </us-gaap:LoansPayable>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_custom_FortyNinePercentSHSwissLinkOneMember" decimals="INF" unitRef="Pure"> 0 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:LoansPayable contextRef="AsOf2022-12-31_custom_N49OfShareholderOfSwisslink2Member" decimals="0" unitRef="USD"> 216300 </us-gaap:LoansPayable>

<us-gaap:LoansPayable contextRef="AsOf2021-12-31_custom_N49OfShareholderOfSwisslink2Member" decimals="0" unitRef="USD"> 219379 </us-gaap:LoansPayable>

<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-12-31_custom_FortyNinePercentSHSwissLinkTwoMember" decimals="INF" unitRef="Pure"> 5 </us-gaap:DebtInstrumentInterestRateStatedPercentage>

<us-gaap:LoansPayable contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 235949 </us-gaap:LoansPayable>

<us-gaap:LoansPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 239308 </us-gaap:LoansPayable>

<us-gaap:LoansPayableCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 235949 </us-gaap:LoansPayableCurrent>

<us-gaap:LoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 239308 </us-gaap:LoansPayableCurrent>

<us-gaap:IncreaseDecreaseInOtherLoans contextRef="From2022-01-012022-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 0 </us-gaap:IncreaseDecreaseInOtherLoans>

<us-gaap:IncreaseDecreaseInOtherLoans contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 600000 </us-gaap:IncreaseDecreaseInOtherLoans>

<us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount contextRef="AsOf2022-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 0 </us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>

<us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount contextRef="AsOf2021-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 66666 </us-gaap:FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount>

<us-gaap:PaymentsForLoans contextRef="From2022-01-012022-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 232018 </us-gaap:PaymentsForLoans>

<us-gaap:PaymentsForLoans contextRef="From2021-01-012021-12-31_custom_ThirdPartyLoansMember" decimals="0" unitRef="USD"> 344483 </us-gaap:PaymentsForLoans>

<us-gaap:InterestExpense contextRef="From2022-01-012022-12-31_us-gaap_LoansPayableMember" decimals="0" unitRef="USD"> 22234 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" decimals="0" unitRef="USD"> 191281 </us-gaap:InterestExpense>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-01-012022-12-31_us-gaap_LoansPayableMember" decimals="0" unitRef="USD"> 7407 </us-gaap:AmortizationOfDebtDiscountPremium>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31_us-gaap_LoansPayableMember" decimals="0" unitRef="USD"> 78481 </us-gaap:AmortizationOfDebtDiscountPremium>

<us-gaap:AdjustmentsToAdditionalPaidInCapitalOther contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1647150 </us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>

<us-gaap:LoansPayable contextRef="AsOf2022-12-31_custom_LoanSettlementMember" decimals="0" unitRef="USD"> 1516667 </us-gaap:LoansPayable>

<IQST:CommonStockIssuedForSettlementOfDebtShares contextRef="From2022-01-012022-12-31_custom_LoanSettlementMember" decimals="INF" unitRef="Shares"> 2230394 </IQST:CommonStockIssuedForSettlementOfDebtShares>

<IQST:CommonStockIssuedForSettlementOfDebtValue contextRef="From2022-01-012022-12-31_custom_LoanSettlementMember" decimals="0" unitRef="USD"> 2056530 </IQST:CommonStockIssuedForSettlementOfDebtValue>

<us-gaap:ConvertibleDebtTableTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 8 - CONVERTIBLE LOANS At December 31, 2022 and 2021, there were no convertible loans. During the years ended December 31, 2022 and 2021, the Company recorded interest expense of $0 and $33,429 and recognized amortization of discount, included in interest expense, of $0 and $372,290, respectively. During the years ended December 31, 2022 and 2021, the Company repaid notes of $0 and $250,000 and accrued interest of $0 and $6,027, respectively. Conversion During the year ended December 31, 2021, the Company converted notes with principal amounts and accrued interest of $422,295 into 6,080,632 shares of common stock. The corresponding derivative liability at the date of conversion of $708,611 was settled through additional paid in capital. Settlement During the year ended December 31, 2021, the Company recorded gain on settlement of debt of $11,069.

</us-gaap:ConvertibleDebtTableTextBlock>

<us-gaap:InterestExpense contextRef="From2022-01-012022-12-31_custom_ConvertibleLoansMember" decimals="0" unitRef="USD"> 0 </us-gaap:InterestExpense>

<us-gaap:InterestExpense contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember" decimals="0" unitRef="USD"> 33429 </us-gaap:InterestExpense>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>

<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 372290 </us-gaap:AmortizationOfDebtDiscountPremium>

<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:RepaymentsOfConvertibleDebt>

<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 250000 </us-gaap:RepaymentsOfConvertibleDebt>

<us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="From2022-01-012022-12-31_custom_ConvertibleLoansMember" decimals="0" unitRef="USD"> 0 </us-gaap:DebtInstrumentIncreaseAccruedInterest>

<us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="From2021-01-012021-12-31_custom_ConvertibleLoansMember" decimals="0" unitRef="USD"> 6027 </us-gaap:DebtInstrumentIncreaseAccruedInterest>

<us-gaap:DebtConversionConvertedInstrumentAmount1 contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 422295 </us-gaap:DebtConversionConvertedInstrumentAmount1>

<IQST:CommonStockIssuedForConversionOfDebtShares contextRef="From2021-01-012021-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 6080632 </IQST:CommonStockIssuedForConversionOfDebtShares>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<us-gaap:DerivativesReportingOfDerivativeActivity contextRef="From2022-01-01to2022-12-31">

NOTE 9 – WARRANTS On April 5, 2022, we entered into a Common Stock Purchase Option Agreement with Apollo Management Group, Inc (Holder) to subscribe for and purchase from the Company, 4,800,000 shares of Common Stock with an exercise price per share of $2.00; and an initial exercisable date on September 30, 2022. The purchase price of this option was $500,000. The Company determined that the warrants had a fixed monetary value with a variable number of shares at inception and categorized the warrants as a liability in the accompanying consolidated financial statements. The Holder and the Company agreed that the Holder had the right and the obligation to exercise, on a cashless basis, $1,000,000 of the Options not later than October 15, 2022. Thereafter, the Holder shall undertake to exercise not less than (i) $400,000 of the Options on a “cash basis” not later than the later of (y) November 14, 2022 or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder and (ii) an additional $400,000 of the Options on a “cash basis” not later than the latest of (x) thirty (30) days following the exercise of the Option under subsection (i), above, (y) December 14, 2022, or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder. From and after the occurrence of the three above-referenced exercises, each additional exercise of Options hereunder shall be in an amount not less than $200,000 and exercised only on a cash basis. The Holder’s obligation to exercise each specified portion of this option on the specific dates above is subject to the volume-weighted average price (“VWAP”, market value), being not less than $0.20 per share on the relevant option exercise date. Adjusted option shares at VWAP of $0.20 shall be 48,000,000 shares. A summary of activity regarding warrants issued as follows: <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zoOz06Baen6f" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - WARRANTS - Schedule of Warrant Summary (Details)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Warrants Outstanding</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Warrants</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercise Price</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Contractual life (in years)</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Outstanding, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; padding-left: 5.4pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">4,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right">1.49</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Increase in number of warrants by VWAP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,467,713</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.17</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsIncreasedByVWAPOutstandingWeightedAverageRemainingLife_d0_c20220101__20221231_zLGVa3kKX1Dl">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,155,138</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.18</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231_zWkEUZFU78Qi">0.97</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Forfeited/canceled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20220101__20221231_zWh0wEZFOtsb">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Outstanding, December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">23,112,575</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.17</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.75</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:DerivativesReportingOfDerivativeActivity>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Shares"> 4800000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="From2021-12-312021-12-31" decimals="INF" unitRef="USDPShares"> 2.00 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>

<us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2022-01-01to2022-12-31"> 2022-09-30 </us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="AsOf2022-04-05" decimals="0" unitRef="USD"> 500000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>

<us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives contextRef="From2022-01-01to2022-12-31"> The Holder and the Company agreed that the Holder had the right and the obligation to exercise, on a cashless basis, $1,000,000 of the Options not later than October 15, 2022. Thereafter, the Holder shall undertake to exercise not less than (i) $400,000 of the Options on a “cash basis” not later than the later of (y) November 14, 2022 or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder and (ii) an additional $400,000 of the Options on a “cash basis” not later than the latest of (x) thirty (30) days following the exercise of the Option under subsection (i), above, (y) December 14, 2022, or (z) the date on which there is an effective registration statement permitting the issuance of the Option Shares to or resale of the Option Shares by the Holder. From and after the occurrence of the three above-referenced exercises, each additional exercise of Options hereunder shall be in an amount not less than $200,000 and exercised only on a cash basis. </us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives>

<us-gaap:WarrantsNotSettleableInCashFairValueDisclosure contextRef="AsOf2022-11-14" decimals="0" unitRef="USD"> 400000 </us-gaap:WarrantsNotSettleableInCashFairValueDisclosure>

<us-gaap:WarrantsNotSettleableInCashFairValueDisclosure contextRef="AsOf2022-12-14" decimals="0" unitRef="USD"> 400000 </us-gaap:WarrantsNotSettleableInCashFairValueDisclosure>

<us-gaap:DebtInstrumentCallFeature contextRef="From2022-01-012022-12-31_custom_ApolloManagementGroupMember"> The Holder’s obligation to exercise each specified portion of this option on the specific dates above is subject to the volume-weighted average price (“VWAP”, market value), being not less than $0.20 per share on the relevant option exercise date. Adjusted option shares at VWAP of $0.20 shall be 48,000,000 shares. </us-gaap:DebtInstrumentCallFeature>

<us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zoOz06Baen6f" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 9 - WARRANTS - Schedule of Warrant Summary (Details)"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Warrants Outstanding</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Warrants</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercise Price</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Contractual life (in years)</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Outstanding, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 41%; padding-left: 5.4pt">Granted</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">4,800,000</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right">2.00</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right">1.49</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Increase in number of warrants by VWAP</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">32,467,713</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.17</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsIncreasedByVWAPOutstandingWeightedAverageRemainingLife_d0_c20220101__20221231_zLGVa3kKX1Dl">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(14,155,138</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.18</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20220101__20221231_zWkEUZFU78Qi">0.97</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Forfeited/canceled</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20220101__20221231_zWh0wEZFOtsb">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">Outstanding, December 31, 2022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">23,112,575</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.17</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">0.75</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>

<IQST:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod contextRef="From2022-01-01to2022-12-31"> P1Y5M26D </IQST:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsPeriodIncreaseDecrease contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Shares"> 32467713 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsPeriodIncreaseDecrease>

<IQST:IncreaseInNumberOfWarrantsWeightedAverageExercisePrice contextRef="From2021-12-312021-12-31" decimals="INF" unitRef="USDPShares"> 0.17 </IQST:IncreaseInNumberOfWarrantsWeightedAverageExercisePrice>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Shares"> 14155138 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue contextRef="From2021-12-312021-12-31" decimals="INF" unitRef="USDPShares"> 0.18 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms contextRef="From2022-01-01to2022-12-31"> P0Y11M19D </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares"> 23112575 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber>

<us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1 contextRef="AsOf2022-12-31" decimals="INF" unitRef="USDPShares"> 0.17 </us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1>

<us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2022-12-31"> P0Y9M </us-gaap:WarrantsAndRightsOutstandingTerm>

<us-gaap:DerivativesAndFairValueTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 10 – DERIVATIVE LIABILITIES Fair Value Assumptions Used in Accounting for Derivative Liabilities ASC 815 requires we assess the fair market value of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense. The Company determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of December 31, 2022. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of warrants is estimated using the Black-Scholes valuation model. For the years ended December 31, 2022 and 2021, the estimated fair values of the liabilities measured on a recurring basis are as follows: <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zaZQridrLHph" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td colspan="5" style="text-align: center">Years ended </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td colspan="5" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 69%; text-align: left; padding-left: 5.4pt">Expected term</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> 0.75 – 1.49 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> 0.16 - 1.18 years </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Expected average volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 83% - 152% </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 145% - 241% </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.06% - 4.73% </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 0.07% - 0.09% </td></tr> </table> The following table summarizes the changes in the derivative liabilities during the years ended December 31, 2022 and 2021: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zm7uuSlmH325" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Fair Value Measurements Using Significant Observable Inputs (Level 3)</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; padding-left: 5.4pt">Balance - December 31, 2020</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">1,025,691</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Settled on issuance of common stock</td> <td style="text-align: left"> </td><td style="text-align: right">(708,611</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the derivative</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(317,080</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Balance - December 31, 2021</td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as cash received </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as loss on derivatives</td> <td style="text-align: left"> </td><td style="text-align: right">943,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Settled on issuance of common stock</td> <td style="text-align: left"> </td><td style="text-align: right">(1,792,582</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the warrants</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,706,536</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - December 31, 2022</td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,357,787</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table summarizes the change in fair value of derivative liabilities included in the income statement for the years ended December 31, 2022 and 2021, respectively. <table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z9YIeR9ethTg" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="7" style="text-align: center">Years ended</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="7" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as loss on derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">943,833</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Revaluation of derivative liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,706,536</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(317,080</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Change in fair value of derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,650,369</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(317,080</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

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<us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zaZQridrLHph" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair Value Measurement of Liabilities (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td colspan="5" style="text-align: center">Years ended </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td colspan="5" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 69%; text-align: left; padding-left: 5.4pt">Expected term</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> 0.75 – 1.49 years</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"> 0.16 - 1.18 years </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt">Expected average volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 83% - 152% </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 145% - 241% </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">— </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.06% - 4.73% </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> 0.07% - 0.09% </td></tr> </table>

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<us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2022-01-012022-12-31_srt_MinimumMember"> P0Y9M </us-gaap:AverageTermOfCreditRiskDerivatives1>

<us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2022-01-012022-12-31_srt_MaximumMember"> P1Y5M26D </us-gaap:AverageTermOfCreditRiskDerivatives1>

<us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MinimumMember"> P0Y1M28D </us-gaap:AverageTermOfCreditRiskDerivatives1>

<us-gaap:AverageTermOfCreditRiskDerivatives1 contextRef="From2021-01-012021-12-31_srt_MaximumMember"> P1Y2M4D </us-gaap:AverageTermOfCreditRiskDerivatives1>

<us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate contextRef="From2022-01-012022-12-31_srt_MinimumMember" decimals="INF" unitRef="Pure"> 0.83 </us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>

<us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate contextRef="From2022-01-012022-12-31_srt_MaximumMember" decimals="INF" unitRef="Pure"> 1.52 </us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>

<us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate contextRef="From2021-01-012021-12-31_srt_MinimumMember" decimals="INF" unitRef="Pure"> 1.45 </us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>

<us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate contextRef="From2021-01-012021-12-31_srt_MaximumMember" decimals="INF" unitRef="Pure"> 2.41 </us-gaap:AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Pure"> 0.0006 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Pure"> 0.0473 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 0.0007 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>

<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 0.0009 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>

<us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zm7uuSlmH325" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 10 - DERIVATIVE LIABILITY - Fair Value Measurements Using Significant Observable Inputs (Details)"> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Fair Value Measurements Using Significant Observable Inputs (Level 3)</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; padding-left: 5.4pt">Balance - December 31, 2020</td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">1,025,691</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Settled on issuance of common stock</td> <td style="text-align: left"> </td><td style="text-align: right">(708,611</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the derivative</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(317,080</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt">Balance - December 31, 2021</td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 11pt; padding-left: 5.4pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as cash received </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as loss on derivatives</td> <td style="text-align: left"> </td><td style="text-align: right">943,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 5.4pt">Settled on issuance of common stock</td> <td style="text-align: left"> </td><td style="text-align: right">(1,792,582</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the warrants</td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,706,536</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - December 31, 2022</td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,357,787</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

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<us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1025691 </us-gaap:DerivativeFairValueOfDerivativeNet>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 708611 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 317080 </us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>

<us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 500000 </us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts>

<us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 943833 </us-gaap:EmbeddedDerivativeGainLossOnEmbeddedDerivativeNet>

<IQST:ResolutionOfDerivativeLiabilitiesValue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1792582 </IQST:ResolutionOfDerivativeLiabilitiesValue>

<us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1706536 </us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>

<us-gaap:DerivativeFairValueOfDerivativeNet contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 1357787 </us-gaap:DerivativeFairValueOfDerivativeNet>

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<table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_z9YIeR9ethTg" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 10- DERIVATIVE LIABILITY - Schedule of Change in Fair Value of Derivative Liability Included in Income Statement (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="7" style="text-align: center">Years ended</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td> </td> <td colspan="7" style="text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">2022</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as loss on derivatives</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">943,833</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Revaluation of derivative liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,706,536</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(317,080</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Change in fair value of derivative liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,650,369</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(317,080</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

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<us-gaap:UnrealizedGainLossOnDerivatives contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 943833 </us-gaap:UnrealizedGainLossOnDerivatives>

<IQST:RevaluationOfDerivativeLiabilities contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1706536 </IQST:RevaluationOfDerivativeLiabilities>

<IQST:RevaluationOfDerivativeLiabilities contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 317080 </IQST:RevaluationOfDerivativeLiabilities>

<us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 2650369 </us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>

<us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 317080 </us-gaap:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss>

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NOTE 11 – STOCKHOLDERS’ EQUITY The Company’s authorized capital consists of 300,000,000 shares of common stock with a par value of $0.001 per share. Series A Preferred Stock <span id="xdx_900_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkJQnwDZeqd5">On November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders. The rights of the holders of Series A Preferred Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020 As of December 31, 2022 and 2021, 10,000 shares of Series A Preferred Stock were issued and outstanding. Series B Preferred Stock <span id="xdx_905_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z1w8FpEMvVR7">On November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity. During the year ended December 31, 2021, 21,000,000 shares of common stock were converted into <span id="xdx_907_ecustom--PreferredStockIssuedForConversionOfCommonStockShares_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zL96MwiOfZ81">21,000 shares of Series B Preferred Stock by our management. As of December 31, 2022 and 2021, 21,000 shares of Series B Preferred Stock were issued and outstanding. Series C Preferred Stock <span id="xdx_900_eus-gaap--PreferredStockVotingRights_c20210101__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember">On January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity. The rights of the holders of Series C Preferred Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021. As of December 31, 2022 and 2021, no Series C Preferred Stock was issued or outstanding. Common Stock During the year ended December 31, 2022, the Company issued 14,118,153 shares of common stock, valued at fair market value on issuance as follows: <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">2,000,000 shares issued for cash of $1,000,000</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">5,066,667 shares for acquisitions of Whisl and Smartbiz valued at $1,550,000</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">550,000 shares for asset acquisition valued at $357,500</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">240,000 shares for compensation to our directors valued at $107,600</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">161,367 shares for settlement of debt valued at $80,674</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">6,100,119 shares for exercise of warrants for $400,000</td></tr></table> During the year ended December 31, 2021, the Company issued 51,638,526 shares of common stock, valued at fair market value on issuance as follows; <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">41,562,500 shares issued for cash of $6,536,250, of which $100,000 was recorded as subscription receivable as of December 31, 2021. The Company received the $100,000 on January 3, 2022.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">2,230,394 shares, valued at $2,056,530, issued for settlement of debt of $1,516,667</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">195,000 shares for services valued at $284,700</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">1,320,000 shares issued to our management for compensation valued at $1,037,568</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">250,000 shares for forbearance of debt valued at $49,925</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"/><td style="width: 0.25in">·</td><td style="text-align: justify">6,080,632 shares issued for conversion of debt of $422,295</td></tr></table> During the year ended December 31, 2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled 1,294,600 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services. As of December 31, 2022 and 2021, 161,595,511 and 147,477,358 shares of common stock were issued and outstanding, respectively.

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<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2021-12-31" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"> On November 3, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock, consisting of up 10,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series A Preferred Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution, or liquidation. Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters submitted to stockholders at a rate of 51% of the total vote of stockholders. </us-gaap:PreferredStockVotingRights>

<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2022-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000 </us-gaap:PreferredStockSharesAuthorized>

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<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000 </us-gaap:PreferredStockSharesOutstanding>

<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"> On November 11, 2020, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series B Preferred Stock will receive a liquidation preference of $81 per share in any distribution upon winding up, dissolution, or liquidation of the Company before junior security holders, as provided in the designation. Holders of Series B Preferred Stock are entitled to receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of $81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting of twelve 30-day months. Holders of Series B Preferred Stock do not have voting rights but may convert into common stock after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity. </us-gaap:PreferredStockVotingRights>

<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-11-11_us-gaap_PreferredClassBMember" decimals="INF" unitRef="Shares"> 200000 </us-gaap:PreferredStockSharesAuthorized>

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<us-gaap:PreferredStockSharesIssued contextRef="AsOf2021-12-31_us-gaap_SeriesBPreferredStockMember" decimals="INF" unitRef="Shares"> 21000 </us-gaap:PreferredStockSharesIssued>

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<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember"> On January 7, 2021, pursuant to Article III of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting of up 200,000 shares, par value $0.001. Under the Certificate of Designation, holders of Series C Preferred Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution upon winding up, dissolution, or liquidation of the company, as provided in the designation. The holders of shares of Series C Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available for that purpose. Holders of Series C Preferred Stock do not have voting rights but may convert into common stock after twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than 5% previous month’s stock liquidity. </us-gaap:PreferredStockVotingRights>

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<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 147477358 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 12 – PROVISION FOR INCOME TAXES The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of December 31, 2022 and 2021, are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zfZBau40CcB9" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20221231_zbEYX9QBwW53"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20211231_zDMwXt5zImKh"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_zvwFVTPyjvB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify; padding-left: 5.4pt">Net Operating loss carryforward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,540,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,332,310</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effective tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,263,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,589,785</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zvDUzfeVjlCg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Foreign taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,242</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,816,209</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,136,141</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zIWMdGnlXJQl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">440,135</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">446,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2022, the Company has approximately $15,540,000 of net operating losses (“NOL”) generated to December 31, 2022 carried forward to offset taxable income in future years which expire commencing in fiscal 2022. NOLs generated in the United States for tax years prior to December 31, 2017, can be carried forward for twenty years, whereas NOLs generated after December 31, 2017 can be carried forward indefinitely in USA, and can be carried forward for 7 years in Switzerland. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax assets will not be realized other than those recorded at SwissLink, because the Company anticipates utilizing the NOLs prior to their expiration. Utilization of the NOL carry forwards may be subject to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). These ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an “ownership change” as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders. Tax returns for the years ended 2016 through 2022 are subject to review by the tax authorities.

</us-gaap:IncomeTaxDisclosureTextBlock>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zfZBau40CcB9" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 12 - PROVISION FOR INCOME TAXES - Deferred Tax Assets and Reconciliation of Income Taxes (Details)"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20221231_zbEYX9QBwW53"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20211231_zDMwXt5zImKh"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iNI_pp0p0_di_zvwFVTPyjvB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: justify; padding-left: 5.4pt">Net Operating loss carryforward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,540,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,332,310</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Effective tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 5.4pt">Deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,263,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,589,785</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_zvDUzfeVjlCg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 5.4pt">Foreign taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,118</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,242</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,816,209</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,136,141</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNet_iI_maAzbZH_zIWMdGnlXJQl" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">440,135</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">446,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> -15540294 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> -12332310 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2022-01-01to2022-12-31" decimals="INF" unitRef="Pure"> 21 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 21 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>

<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 3263462 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2589785 </us-gaap:DeferredTaxAssetsGross>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> -7118 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> -7242 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> -2816209 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> -2136141 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 440135 </us-gaap:DeferredTaxAssetsNet>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 446402 </us-gaap:DeferredTaxAssetsNet>

<IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> -15540000 </IQST:DeferredTaxAssetsOperatingLossCarryforwardsApproximate>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 13 - RELATED PARTY TRANSACTIONS Due from related party During the year ended December 31, 2021, the Company loaned $220,674 to our CEO and applied to due to CEO of $8,004. During the year ended December 31, 2021, the Company wrote off due from related party of $10,148. During the years ended December 31, 2022 and 2021, the Company loaned $1,000 and $220,674 to a related party and collected $700 and $226, respectively. As of December 31, 2022 and 2021, the Company had due from related parties of $326,324 and $424,086, respectively. The loans are unsecured, non-interest bearing and due on demand. Due to related parties During the years ended December 31, 2022 and 2021, the Company repaid $0 and $90,787, respectively, to the CEO and CFO of the Company. As of December 31, 2022 and 2021, the Company had amounts due to related parties of $26,613. The amounts are unsecured, non-interest bearing and due on demand. Debt to Equity Swap During the year ended December 31, 2021 the Company recorded a debt to equity swap of $1,647,150 as additional paid in capital. Employment agreements During the years ended December 31, 2022 and 2021, the Company recorded management salaries of $576,000 and $558,000, respectively, and stock-based compensation bonuses of $107,600 and $1,037,568, respectively. As of December 31, 2022 and 2021, the Company recorded and accrued management salaries of $79,628 and $92,229, respectively.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties contextRef="From2022-01-012022-12-31_custom_CEOMember" decimals="0" unitRef="USD"> 220674 </us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>

<us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders contextRef="From2022-01-012022-12-31_custom_CEOMember" decimals="0" unitRef="USD"> 8004 </us-gaap:IncreaseDecreaseInDueToOfficersAndStockholders>

<us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 10148 </us-gaap:AllowanceForLoanAndLeaseLossesWriteOffs>

<us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties contextRef="From2022-01-012022-12-31_custom_RelatedPartyOneMember" decimals="0" unitRef="USD"> 1000 </us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>

<us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember" decimals="0" unitRef="USD"> 220674 </us-gaap:IncreaseDecreaseInNotesReceivableRelatedParties>

<us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties contextRef="From2022-01-012022-12-31_custom_RelatedPartyOneMember" decimals="0" unitRef="USD"> 700 </us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>

<us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties contextRef="From2021-01-012021-12-31_custom_RelatedPartyOneMember" decimals="0" unitRef="USD"> 226 </us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>

<us-gaap:DueFromRelatedParties contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 326324 </us-gaap:DueFromRelatedParties>

<us-gaap:DueFromRelatedParties contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 424086 </us-gaap:DueFromRelatedParties>

<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-01-012022-12-31_custom_CEOAndCFOMember" decimals="0" unitRef="USD"> 0 </us-gaap:RepaymentsOfRelatedPartyDebt>

<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-01-012021-12-31_custom_CEOAndCFOMember" decimals="0" unitRef="USD"> 90787 </us-gaap:RepaymentsOfRelatedPartyDebt>

<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 26613 </us-gaap:DueToRelatedPartiesCurrent>

<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 26613 </us-gaap:DueToRelatedPartiesCurrent>

<IQST:RelatedPartyDebtToEquitySwapValue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1647150 </IQST:RelatedPartyDebtToEquitySwapValue>

<us-gaap:ManagementFeeExpense contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 576000 </us-gaap:ManagementFeeExpense>

<us-gaap:ManagementFeeExpense contextRef="From2021-01-012021-09-30" decimals="0" unitRef="USD"> 558000 </us-gaap:ManagementFeeExpense>

<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1 contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 107600 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>

<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1 contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1037568 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>

<us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 79628 </us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>

<us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 92229 </us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>

<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 14 – COMMITMENTS AND CONTINGENCIES Leases and Long-term Contracts The Company has not entered into any long-term leases, contracts or commitments. The Company leases facilities which the term is 12 months. For the years ended December 31, 2022 and 2021, the Company incurred rent expense of $73,865 and $37,823, respectively. Advisory service On March 3, 2020, we appointed Oscar Brito as an advisor to our Board of Directors and agreed to pay him $5,000 per month for such services. Mr. Brito acted as an advisor to our Board of Directors. On February 11, 2021, the Company paid $12,600 and the service was terminated. On January 4, 2021, the Company terminated a placement agent and advisory services agreement with a FINRA member dated September 22, 2020, and cancelled 1,294,600 shares of common stock, which was issued for those services. The termination agreement allowed the FINRA member to retain 400,000 shares of the Company’s common stock in connection with the services.

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<us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2022-12-31"> P12M </us-gaap:LesseeOperatingLeaseTermOfContract>

<us-gaap:OperatingLeaseExpense contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 73865 </us-gaap:OperatingLeaseExpense>

<us-gaap:OperatingLeaseExpense contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 37823 </us-gaap:OperatingLeaseExpense>

<us-gaap:NoninterestExpenseDirectorsFees contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 5000 </us-gaap:NoninterestExpenseDirectorsFees>

<us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits contextRef="AsOf2021-02-11" decimals="0" unitRef="USD"> 12600 </us-gaap:SupplementalUnemploymentBenefitsSeveranceBenefits>

<IQST:CancellationOfCommonStockShares contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> -1294600 </IQST:CancellationOfCommonStockShares>

<IQST:CommonStockRetainedByFINRA contextRef="From2022-01-012022-12-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 400000 </IQST:CommonStockRetainedByFINRA>

<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2022-01-01to2022-12-31">

NOTE 15 - SEGMENT At December 31, 2022 and 2021, the Company operates in one industry segment, telecommunication services, and two geographic segments, USA and Switzerland, where current assets and equipment are located. Operating Activities The following table shows operating activities information by geographic segment for the years ended December 31, 2022 and 2021: Year ended December 31, 2022 NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zN9g4UaDQcA2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_znMsT0fr8i2h"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zrLpi7G352Xa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20220101__20221231_zjygqSaTq2ig"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_403_eus-gaap--Revenues_z1DgGtcxnnia" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; width: 40%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">94,188,685</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,913,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(5,898,369</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">93,203,532</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_zYGF4XbGeZY4" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">93,162,695</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,147,690</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,898,369</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">91,412,016</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_z5Evyi0j8Y3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,025,990</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">765,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,791,516</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zyra3eDPaKf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zupiaYPsNWpb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,216,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">767,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,983,176</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_z5aUNoJILOMj" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,190,117</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,543</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,191,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_znaPonXByJm5" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,679,759</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,658</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,674,101</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zsGWYztet914" style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,869,876</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,115</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,865,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Year ended December 31, 2021 <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zz4gZXfSAjRe"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zF3AbCODU0Je"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_491_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyhlaqm28Ocf"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20210101__20211231_zxQLA031FJj3"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_403_eus-gaap--Revenues_z6Ug1t8kaKv8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_z7twb0OSFOng" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_zcawzZd2kGg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,533,715</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zCn9hWoQJYPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zhnauJ4PRu9f" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zPYsyAfJIiJd" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,983,916</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zFqdjdZKegNi" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zbMlA9DK55jl" style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,864,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Asset Information The following table shows asset information by geographic segment as of December 31, 2022 and 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqIsY3SBkjwd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zEqwXgJ0WYJa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2L6nu8TJYU2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20221231_zj18QObrMo0c"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USA</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Switzerland</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Elimination</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zuXs8smln3hg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -5pt; padding-left: 5.4pt">Assets</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zbuwStNyH8I9" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Current assets</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,496,354</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,172,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,232,653</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,436,590</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zUN6DgHtXzol" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,646,662</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">650,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(6,184,562</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,112,894</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zyLiZNQQBr11" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zhPaoQCoo1El" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,967,729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,716,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,232,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,451,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zuGj8pAv3R54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,388</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zE4LX92Mmc6g"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zAKIqhVulQG1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zTC4zj70ykB8"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20211231_zApoZDepKzp2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zObKou426PL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zhshOaRjyDFb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,566,524</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zou69kpIiyGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zwX15EwflJUg" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zh13xX6VhEl7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zJaaG77KHg16" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

</us-gaap:SegmentReportingDisclosureTextBlock>

<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2022-01-01to2022-12-31">

Year ended December 31, 2022 NOTE 15 - SEGMENT - Schedule of Operating Activities by Geographic Segment <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zN9g4UaDQcA2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_znMsT0fr8i2h"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20220101__20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zrLpi7G352Xa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20220101__20221231_zjygqSaTq2ig"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_403_eus-gaap--Revenues_z1DgGtcxnnia" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; width: 40%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">94,188,685</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,913,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(5,898,369</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">93,203,532</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_zYGF4XbGeZY4" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">93,162,695</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,147,690</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,898,369</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">91,412,016</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_z5Evyi0j8Y3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,025,990</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">765,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,791,516</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zyra3eDPaKf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zupiaYPsNWpb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,216,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">767,069</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,983,176</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_z5aUNoJILOMj" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,190,117</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,543</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(3,191,660</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 5.4pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_znaPonXByJm5" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,679,759</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,658</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,674,101</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zsGWYztet914" style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-indent: -5pt; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,869,876</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,115</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(5,865,761</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Year ended December 31, 2021 <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zz4gZXfSAjRe"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zF3AbCODU0Je"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_491_20210101__20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyhlaqm28Ocf"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20210101__20211231_zxQLA031FJj3"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_403_eus-gaap--Revenues_z6Ug1t8kaKv8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">60,112,852</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,681,978</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">64,702,018</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_z7twb0OSFOng" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">59,274,781</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,986,334</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(92,812</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">63,168,303</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_zcawzZd2kGg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">838,071</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">695,644</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,533,715</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zCn9hWoQJYPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zhnauJ4PRu9f" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,733,579</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">784,052</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,517,631</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zPYsyAfJIiJd" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,895,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(88,408</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,983,916</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zFqdjdZKegNi" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(897,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,422</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(880,085</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_pp0p0_zbMlA9DK55jl" style="vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,793,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(70,986</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,864,001</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Asset Information The following table shows asset information by geographic segment as of December 31, 2022 and 2021: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zqIsY3SBkjwd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zEqwXgJ0WYJa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20221231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z2L6nu8TJYU2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20221231_zj18QObrMo0c"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USA</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Switzerland</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Elimination</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zuXs8smln3hg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -5pt; padding-left: 5.4pt">Assets</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zbuwStNyH8I9" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; text-indent: 5pt; padding-left: 5.4pt">Current assets</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,496,354</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,172,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,232,653</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,436,590</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zUN6DgHtXzol" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,646,662</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">650,794</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(6,184,562</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,112,894</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zyLiZNQQBr11" style="vertical-align: bottom; background-color: White"> <td style="text-indent: -5pt; padding-left: 5.4pt">Liabilities</td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt"> </td> <td style="font-size: 11pt; text-align: left"> </td><td style="font-size: 11pt; text-align: right"> </td><td style="font-size: 11pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zhPaoQCoo1El" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,967,729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,716,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,232,653</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,451,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zuGj8pAv3R54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 5pt; padding-left: 5.4pt">Non-current liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,388</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zE4LX92Mmc6g"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zAKIqhVulQG1"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20211231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zTC4zj70ykB8"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20211231_zApoZDepKzp2"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr> <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zObKou426PL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zhshOaRjyDFb" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; text-indent: 10pt">Current assets</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">5,783,859</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">997,216</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">6,566,524</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zou69kpIiyGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current assets</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,468,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">609,189</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,584,562</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,493,118</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zwX15EwflJUg" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zh13xX6VhEl7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,070,972</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,506,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(214,551</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,363,015</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zJaaG77KHg16" style="vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt">Non-current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">— </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">275,729</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

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<us-gaap:Revenues contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> 94188685 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 4913216 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2022-01-012022-12-31_custom_EliminationMember" decimals="0" unitRef="USD"> -5898369 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 93203532 </us-gaap:Revenues>

<us-gaap:CostOfRevenue contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> 93162695 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 4147690 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-01-012022-12-31_custom_EliminationMember" decimals="0" unitRef="USD"> -5898369 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 91412016 </us-gaap:CostOfRevenue>

<us-gaap:GrossProfit contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> 1025990 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 765526 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 1791516 </us-gaap:GrossProfit>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> 4216107 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 767069 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> 4983176 </us-gaap:GeneralAndAdministrativeExpense>

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<us-gaap:OperatingIncomeLoss contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> -1543 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -3191660 </us-gaap:OperatingIncomeLoss>

<us-gaap:NonoperatingIncomeExpense contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> -2679759 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NonoperatingIncomeExpense contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 5658 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NonoperatingIncomeExpense contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -2674101 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:ProfitLoss contextRef="From2022-01-012022-12-31_custom_USAMember" decimals="0" unitRef="USD"> -5869876 </us-gaap:ProfitLoss>

<us-gaap:ProfitLoss contextRef="From2022-01-012022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 4115 </us-gaap:ProfitLoss>

<us-gaap:ProfitLoss contextRef="From2022-01-01to2022-12-31" decimals="0" unitRef="USD"> -5865761 </us-gaap:ProfitLoss>

<us-gaap:Revenues contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> 60112852 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 4681978 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2021-01-012021-12-31_custom_EliminationMember" decimals="0" unitRef="USD"> -92812 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 64702018 </us-gaap:Revenues>

<us-gaap:CostOfRevenue contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> 59274781 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 3986334 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2021-01-012021-12-31_custom_EliminationMember" decimals="0" unitRef="USD"> -92812 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 63168303 </us-gaap:CostOfRevenue>

<us-gaap:GrossProfit contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> 838071 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 695644 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1533715 </us-gaap:GrossProfit>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> 3733579 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 784052 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 4517631 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> -2895508 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> -88408 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -2983916 </us-gaap:OperatingIncomeLoss>

<us-gaap:NonoperatingIncomeExpense contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> -897507 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NonoperatingIncomeExpense contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 17422 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:NonoperatingIncomeExpense contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -880085 </us-gaap:NonoperatingIncomeExpense>

<us-gaap:ProfitLoss contextRef="From2021-01-012021-12-31_custom_USAMember" decimals="0" unitRef="USD"> -3793015 </us-gaap:ProfitLoss>

<us-gaap:ProfitLoss contextRef="From2021-01-012021-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> -70986 </us-gaap:ProfitLoss>

<us-gaap:ProfitLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -3864001 </us-gaap:ProfitLoss>

<us-gaap:AssetsCurrent contextRef="AsOf2022-12-31_custom_USAMember" decimals="0" unitRef="USD"> 6496354 </us-gaap:AssetsCurrent>

<us-gaap:AssetsCurrent contextRef="AsOf2022-12-31_custom_SwitzerlandMember" decimals="0" unitRef="USD"> 1172889 </us-gaap:AssetsCurrent>

<us-gaap:AssetsCurrent contextRef="AsOf2022-12-31_custom_EliminationMember" decimals="0" unitRef="USD"> -1232653 </us-gaap:AssetsCurrent>

<us-gaap:AssetsCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 6436590 </us-gaap:AssetsCurrent>

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NOTE 16 – SUBSEQUENT EVENTS. Subsequent to December 31, 2022 and through the date that these financials were made available, the Company had the following subsequent events: Subsequent to December 31, 2022, the Company issued 2,941,177 shares for exercise of warrants and received $400,000.

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</xbrl>

11 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/30/20  iQSTEL Inc.                       8-K:1,2,5,8 3/02/19    4:9.1M                                   Action Edgar Fil… Svc/FA
 2/25/20  iQSTEL Inc.                       8-K:1,2,8,9 2/21/20    3:6.3M                                   Action Edgar Fil… Svc/FA
 2/19/20  iQSTEL Inc.                       8-K:1,2,8,9 2/19/20    3:7.8M                                   Action Edgar Fil… Svc/FA
 2/13/20  iQSTEL Inc.                       8-K:1,2,9   2/11/20    2:2.3M                                   Action Edgar Fil… Svc/FA
 1/06/20  iQSTEL Inc.                       8-K:1,2,8,912/12/19   12:13M                                    Action Edgar Fil… Svc/FA
12/11/19  iQSTEL Inc.                       8-K:1,2,9  12/11/19    3:59M                                    Action Edgar Fil… Svc/FA
 5/06/19  iQSTEL Inc.                       8-K:1,5,9   5/03/19    5:23M                                    Action Edgar Fil… Svc/FA
 4/04/19  iQSTEL Inc.                       8-K:1,9     4/01/19    2:8.1M                                   Action Edgar Fil… Svc/FA
 8/31/18  iQSTEL Inc.                       8-K:5,9     8/30/18    2:692K                                   Action Edgar Fil… Svc/FA
 6/28/18  iQSTEL Inc.                       8-K:1,2,3,5 6/25/18    8:35M                                    Action Edgar Fil… Svc/FA
 8/18/11  iQSTEL Inc.                       S-1         8/17/11   10:937K                                   Action Edgar Fil… Svc/FA

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Filing Submission 0001663577-23-000196 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

iQSTEL Inc. – ‘10-K’ for 12/31/22 – ‘XML’

On: Friday, 4/14/23, at 4:25pm ET · For: 12/31/22 · Accession #: 1663577-23-196 · File #: 0-55984

Annual Report — Form 10-KFiling Table of Contents

‘XML’ — XBRL Instance — iqst10k123122_htm

This Document is an XBRL XML File.

11 Previous Filings that this Filing References

Annual Report — Form 10-K

Filing Table of Contents