SEC Info - iQSTEL Inc. - ‘S-1/A’ on 9/22/22

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iQSTEL Inc. – ‘S-1/A’ on 9/22/22 – ‘EX-101.CAL’

On: Thursday, 9/22/22, at 2:03pm ET · Accession #: 1663577-22-558 · File #: 333-267278

Previous ‘S-1’: ‘S-1’ on 9/2/22 · Next: ‘S-1/A’ on 10/11/22 · Latest: ‘S-1/A’ on 4/12/24 · 22 References:

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

 9/22/22  iQSTEL Inc.                       S-1/A                104:11M                                    Edgar Einsteins, Inc./FA

Pre-Effective Amendment to Registration Statement (General Form) — Form S-1 — SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   2.47M 
                (General Form)                                                   
 7: EX-4.15     Instrument Defining the Rights of Security Holders  HTML    152K 
 8: EX-10.13    Material Contract                                   HTML     87K 
 9: EX-23.1     Consent of Expert or Counsel                        HTML     26K 
10: R1          Cover                                               HTML     57K 
11: R2          Consolidated Balance Sheets (Unaudited)             HTML    146K 
12: R3          Consolidated Balance Sheets (Unaudited)             HTML     52K 
                (Parenthetical)                                                  
13: R4          Consolidated Statements of Operations (Unaudited)   HTML    136K 
14: R5          Consolidated Statements of Changes in               HTML    162K 
                Stockholders' Equity (Deficit) (Unaudited)                       
15: R6          Consolidated Statements of Cash Flows (Unaudited)   HTML    130K 
16: R7          Consolidated Balance Sheets (Annual)                HTML    163K 
17: R8          Consolidated Balance Sheets (Annual)                HTML     52K 
                (Parenthetical)                                                  
18: R9          Consolidated Statements of Operations (Annual)      HTML    134K 
19: R10         Consolidated Statements of Changes in               HTML    162K 
                Stockholders' Equity (Deficit) (Annual)                          
20: R11         Consoolidated Statements of Cash Flows (Annual)     HTML    143K 
21: R12         Note 1 -Organization and Description of Business    HTML     38K 
22: R13         Note 2 -Summary of Significant Accounting Policies  HTML     87K 
23: R14         Note 3 - Going Concern                              HTML     35K 
24: R15         Note 4 - Acquisitions                               HTML     92K 
25: R16         Note 5 - Property and Equipment                     HTML     53K 
26: R17         Note 6 ?Loans Payable                               HTML    148K 
27: R18         Note 7 - Other Current Liabilities                  HTML     47K 
28: R19         Note 8 - Stockholders? Equity                       HTML     81K 
29: R20         Note 9 - Related Party Transactions                 HTML     71K 
30: R21         Note 10 - Commitments and Contingencies             HTML     36K 
31: R22         Note 11 - Segments                                  HTML    170K 
32: R23         Note 12 - Subsequent Events                         HTML     32K 
33: R24         Note 4 - Acquisition                                HTML     92K 
34: R25         Note 5 - Prepaid and Other Current Assets           HTML     37K 
35: R26         Note 6 - Property and Equipment                     HTML     53K 
36: R27         Note 7 ?Loans Payable                               HTML    148K 
37: R28         Note 8 - Other Current Liabilities                  HTML     47K 
38: R29         Note 9 - Convertible Loans                          HTML     85K 
39: R30         Note 10 - Derivative Liability                      HTML     57K 
40: R31         Note 11 - Stockholders? Equity                      HTML     81K 
41: R32         Note 12 - Provision for Income Taxes                HTML     44K 
42: R33         Note 13 - Related Party Transactions                HTML     71K 
43: R34         Note 14 - Commitments and Contingencies             HTML     36K 
44: R35         Note 15 - Segment                                   HTML    281K 
45: R36         Note 16 - Subsequent Events.                        HTML     32K 
46: R37         Note 2 -Summary of Significant Accounting Policies  HTML    145K 
                (Policies)                                                       
47: R38         Note 4 - Acquisitions (Tables)                      HTML     81K 
48: R39         Note 5 - Property and Equipment (Tables)            HTML     50K 
49: R40         Note 6 ?Loans Payable (Tables)                      HTML     70K 
50: R41         Note 7 - Other Current Liabilities (Tables)         HTML     44K 
51: R42         Note 11 - Segments (Tables)                         HTML    116K 
52: R43         Note 4 - Acquisition (Tables)                       HTML     56K 
53: R44         Note 5 - Prepaid and Other Current Assets (Tables)  HTML     36K 
54: R45         Note 6 - Property and Equipment (Tables)            HTML     50K 
55: R46         Note 7 ?Loans Payable (Tables)                      HTML    113K 
56: R47         Note 8 - Other Current Liabilities (Tables)         HTML     36K 
57: R48         Note 9 - Convertible Loans (Tables)                 HTML     57K 
58: R49         Note 10 - Derivative Liability (Tables)             HTML     57K 
59: R50         Note 12 - Provision for Income Taxes (Tables)       HTML     37K 
60: R51         Note 1 -Organization and Description of Business    HTML     39K 
                (Details Narrative)                                              
61: R52         Note 2 -Summary of Significant Accounting Policies  HTML     48K 
                (Details Narrative)                                              
62: R53         NOTE 4 - ACQUISITIONS - Whisl Consideration         HTML     49K 
                (Details)                                                        
63: R54         NOTE 4 - ACQUISITIONS - Smartbiz Consideration      HTML     44K 
                (Details)                                                        
64: R55         NOTE 4 - ACQUISITIONS - Whisl Assets and            HTML     58K 
                Liabilities Acquired (Details)                                   
65: R56         NOTE 4 - ACQUISITIONS - Smartbiz Assets and         HTML     58K 
                Liabilities Acquired (Details)                                   
66: R57         NOTE 4 - ACQUISITIONS - Unaudited Pro Forma         HTML     78K 
                Results of Operations (Details)                                  
67: R58         Note 4 - Acquisitions (Details Narrative)           HTML     49K 
68: R59         NOTE 4 - PROPERTY AND EQUIPMENT - Schedule of       HTML     45K 
                Propery Plant and Equipment (Details)                            
69: R60         Note 5 - Property and Equipment (Details            HTML     30K 
                Narrative)                                                       
70: R61         NOTE 5 - LOANS PAYABLE - Schedule of Loans Payable  HTML     60K 
                (Details)                                                        
71: R62         NOTE 5 - LOANS PAYABLE - Schedule of Loans Payable  HTML     42K 
                to Related Parties (Details)                                     
72: R63         Note 6 ?Loans Payable (Details Narrative)           HTML     49K 
73: R64         NOTE - 7 OTHER CURRENT LIABILITIES - Schedule of    HTML     46K 
                Other CurrentLiabilities (Details)                               
74: R65         Note 8 - Stockholders? Equity (Details Narrative)   HTML    125K 
75: R66         Note 9 - Related Party Transactions (Details        HTML     52K 
                Narrative)                                                       
76: R67         Note 10 - Commitments and Contingencies (Details    HTML     32K 
                Narrative)                                                       
77: R68         NOTE 11 - SEGMENT - Schedule of Operating           HTML    138K 
                Activities by Geographic Segment (Details)                       
78: R69         NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  HTML     31K 
                - Foreign Currency Adjustments (Details)                         
79: R70         NOTE 4 - ACQUISITION - Schedule of Assets Acquired  HTML     58K 
                and Liabilities Assumed (Details)                                
80: R71         NOTE 4 - ACQUISITIONS - Schedule of Combnined Pro   HTML     40K 
                Forma Results of Operations (Details)                            
81: R72         Note 4 - Acquisition (Details Narrative)            HTML     32K 
82: R73         NOTE 5 - PREPAID AND OTHER CURRENT ASSETS -         HTML     39K 
                Schedule of Prepaid and Other Current Assets                     
                (Details)                                                        
83: R74         Note 6 - Property and Equipment (Details            HTML     30K 
                Narrative)                                                       
84: R75         NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable  HTML    111K 
                (Details)                                                        
85: R76         NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable  HTML     43K 
                to Related Parties (Details)                                     
86: R77         Note 7 ?Loans Payable (Details Narrative)           HTML     58K 
87: R78         NOTE 8 - OTHER CURRENT LIABILITIES - Other Current  HTML     41K 
                Liabilities (Details)                                            
88: R79         NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible  HTML     65K 
                Loans (Details)                                                  
89: R80         NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant     HTML     64K 
                Activity (Details)                                               
90: R81         Note 9 - Convertible Loans (Details Narrative)      HTML    148K 
91: R82         NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair   HTML     41K 
                Value Measurement of Liabilities (Details)                       
92: R83         NOTE 10 - DERIVATIVE LIABILITY - Fair Value         HTML     38K 
                Measurements Using Significant Observable Inputs                 
                (Details)                                                        
93: R84         NOTE 10- DERIVATIVE LIABILITY - Schedule of Change  HTML     34K 
                in Fair Value of Derivative Liability Included in                
                Income Statement (Details)                                       
94: R85         Note 11 - Stockholders? Equity (Details Narrative)  HTML    156K 
95: R86         NOTE 12 - PROVISION FOR INCOME TAXES - Deferred     HTML     40K 
                Tax Assets and Reconciliation of Income Taxes                    
                (Details)                                                        
96: R87         Note 12 - Provision for Income Taxes (Details       HTML     29K 
                Narrative)                                                       
97: R88         Note 13 - Related Party Transactions (Details       HTML    154K 
                Narrative)                                                       
98: R89         Note 14 - Commitments and Contingencies (Details    HTML     40K 
                Narrative)                                                       
99: R90         Note 16 - Subsequent Events. (Details Narrative)    HTML     30K 
102: XML         IDEA XML File -- Filing Summary                      XML    203K  
100: XML         XBRL Instance -- iqst_s1a_htm                        XML   2.46M  
101: EXCEL       IDEA Workbook of Financial Reports                  XLSX    239K  
 3: EX-101.CAL  XBRL Calculations -- iqst-20220630_cal               XML    251K 
 4: EX-101.DEF  XBRL Definitions -- iqst-20220630_def                XML    789K 
 5: EX-101.LAB  XBRL Labels -- iqst-20220630_lab                     XML   1.07M 
 6: EX-101.PRE  XBRL Presentations -- iqst-20220630_pre              XML   1.24M 
 2: EX-101.SCH  XBRL Schema -- iqst-20220630                         XSD    210K 
103: JSON        XBRL Instance as JSON Data -- MetaLinks              422±   627K  
104: ZIP         XBRL Zipped Folder -- 0001663577-22-000558-xbrl      Zip    488K

‘EX-101.CAL’ — XBRL Calculations — iqst-20220630_cal

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