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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/16/22 iQSTEL Inc. S-1 105:10M Edgar Einsteins, Inc./FA |
Document/Exhibit Description Pages Size
1: S-1 Registration Statement (General Form) HTML 2.55M
2: EX-5.1 Opinion of Counsel re: Legality HTML 31K
3: EX-23.1 Consent of Expert or Counsel HTML 27K
4: EX-FILING FEES Calculation of Filing Fee Tables HTML 32K
10: R1 Cover HTML 56K
11: R2 Consolidated Balance Sheets (Unaudited) HTML 154K
12: R3 Consolidated Balance Sheets (Unaudited) HTML 59K
(Parenthetical)
13: R4 Consolidated Statements of Operations (Unaudited) HTML 145K
14: R5 Consolidated Statements of Changes in HTML 171K
Stockholders' Equity (Deficit) (Unaudited)
15: R6 Consolidated Statements of Cash Flows (Unaudited) HTML 141K
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 145K
19: R10 Consolidated Statements of Changes in HTML 174K
Stockholders' Equity (Deficit) (Annual)
20: R11 Consoolidated Statements of Cash Flows (Annual) HTML 140K
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 36K
24: R15 Note 4 - Acquisitions HTML 94K
25: R16 Note 5 - Property and Equipment HTML 53K
26: R17 Note 6 ?Loans Payable HTML 114K
27: R18 Note 7 - Other Current Liabilities HTML 69K
28: R19 Note 9 - Related Party Transactions HTML 64K
29: R20 Note 10 - Commitments and Contingencies HTML 36K
30: R21 Note 11 - Segments HTML 173K
31: R22 Note 12 - Subsequent Events HTML 33K
32: R23 Note 4 - Acquisition HTML 94K
33: R24 Note 5 - Prepaid and Other Current Assets HTML 38K
34: R25 Note 6 - Property and Equipment HTML 53K
35: R26 Note 7 ?Loans Payable HTML 114K
36: R27 Note 8 - Other Current Liabilities HTML 69K
37: R28 Note 9 - Convertible Loans HTML 69K
38: R29 Note 10 - Derivative Liability HTML 57K
39: R30 Note 11 - Stockholders? Equity HTML 61K
40: R31 Note 12 - Provision for Income Taxes HTML 44K
41: R32 Note 13 - Related Party Transactions HTML 64K
42: R33 Note 14 - Commitments and Contingencies HTML 36K
43: R34 Note 15 - Segment HTML 255K
44: R35 Note 16 - Subsequent Events. HTML 33K
45: R36 Note 2 -Summary of Significant Accounting Policies HTML 145K
(Policies)
46: R37 Note 4 - Acquisitions (Tables) HTML 82K
47: R38 Note 5 - Property and Equipment (Tables) HTML 50K
48: R39 Note 6 ?Loans Payable (Tables) HTML 72K
49: R40 Note 7 - Other Current Liabilities (Tables) HTML 39K
50: R41 Note 11 - Segments (Tables) HTML 122K
51: R42 Note 4 - Acquisition (Tables) HTML 57K
52: R43 Note 5 - Prepaid and Other Current Assets (Tables) HTML 36K
53: R44 Note 6 - Property and Equipment (Tables) HTML 50K
54: R45 Note 7 ?Loans Payable (Tables) HTML 82K
55: R46 Note 8 - Other Current Liabilities (Tables) HTML 36K
56: R47 Note 9 - Convertible Loans (Tables) HTML 56K
57: R48 Note 10 - Derivative Liability (Tables) HTML 58K
58: R49 Note 12 - Provision for Income Taxes (Tables) HTML 38K
59: R50 Note 1 -Organization and Description of Business HTML 39K
(Details Narrative)
60: R51 Note 2 -Summary of Significant Accounting Policies HTML 40K
(Details Narrative)
61: R52 NOTE 4 - ACQUISITIONS - Whisl Consideration HTML 47K
(Details)
62: R53 NOTE 4 - ACQUISITIONS - Smartbiz Consideration HTML 45K
(Details)
63: R54 NOTE 4 - ACQUISITIONS - Whisl Assets and HTML 59K
Liabilities Acquired (Details)
64: R55 NOTE 4 - ACQUISITIONS - Smartbiz Assets and HTML 59K
Liabilities Acquired (Details)
65: R56 NOTE 4 - ACQUISITIONS - Unaudited Pro Forma HTML 80K
Results of Operations (Details)
66: R57 Note 4 - Acquisitions (Details Narrative) HTML 50K
67: R58 NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of HTML 43K
Propery Plant and Equipment (Details)
68: R59 Note 5 - Property and Equipment (Details HTML 30K
Narrative)
69: R60 NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable HTML 59K
(Details)
70: R61 NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable HTML 39K
to Related Parties (Details)
71: R62 Note 6 ?Loans Payable (Details Narrative) HTML 49K
72: R63 NOTE - 7 OTHER CURRENT LIABILITIES - Schedule of HTML 83K
Other CurrentLiabilities (Details)
73: R64 Note 7 - Other Current Liabilities (Details HTML 81K
Narrative)
74: R65 Note 9 - Related Party Transactions (Details HTML 65K
Narrative)
75: R66 Note 10 - Commitments and Contingencies (Details HTML 32K
Narrative)
76: R67 NOTE 11 - SEGMENTS - Schedule of Operating HTML 138K
Activities by Geographic Segment (Details)
77: R68 Note 12 - Subsequent Events (Details Narrative) HTML 31K
78: R69 NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES HTML 32K
- 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 4 - PROPERTY AND EQUIPMENT - Schedule of HTML 43K
Propery Plant and Equipment (Details)
84: R75 Note 6 - Property and Equipment (Details HTML 30K
Narrative)
85: R76 NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable HTML 47K
(Details)
86: R77 NOTE 7 - LOANS PAYABLE - Schedule of Loans Payable HTML 34K
to Related Parties (Details)
87: R78 Note 7 ?Loans Payable (Details Narrative) HTML 38K
88: R79 NOTE 8 - OTHER CURRENT LIABILITIES - Other Current HTML 41K
Liabilities (Details)
89: R80 NOTE 9 - CONVERTIBLE LOANS Schedule of Convertible HTML 39K
Loans (Details)
90: R81 NOTE 9 - CONVERTIBLE LOANS - Summary of Warrant HTML 64K
Activity (Details)
91: R82 Note 9 - Convertible Loans (Details Narrative) HTML 57K
92: R83 NOTE - 10 DERIVATIVE LIABILITY - Schedule of Fair HTML 41K
Value Measurement of Liabilities (Details)
93: R84 NOTE 10 - DERIVATIVE LIABILITY - Fair Value HTML 39K
Measurements Using Significant Observable Inputs
(Details)
94: R85 NOTE 10- DERIVATIVE LIABILITY - Schedule of Change HTML 34K
in Fair Value of Derivative Liability Included in
Income Statement (Details)
95: R86 Note 11 - Stockholders? Equity (Details Narrative) HTML 163K
96: R87 NOTE 12 - PROVISION FOR INCOME TAXES - Deferred HTML 41K
Tax Assets and Reconciliation of Income Taxes
(Details)
97: R88 Note 12 - Provision for Income Taxes (Details HTML 29K
Narrative)
98: R89 Note 13 - Related Party Transactions (Details HTML 84K
Narrative)
99: R90 Note 14 - Commitments and Contingencies (Details HTML 40K
Narrative)
100: R91 Note 16 - Subsequent Events. (Details Narrative) HTML 31K
103: XML IDEA XML File -- Filing Summary XML 207K
101: XML XBRL Instance -- iqst_s1_htm XML 2.26M
102: EXCEL IDEA Workbook of Financial Reports XLSX 232K
6: EX-101.CAL XBRL Calculations -- iqst-20220930_cal XML 255K
7: EX-101.DEF XBRL Definitions -- iqst-20220930_def XML 732K
8: EX-101.LAB XBRL Labels -- iqst-20220930_lab XML 1.00M
9: EX-101.PRE XBRL Presentations -- iqst-20220930_pre XML 1.16M
5: EX-101.SCH XBRL Schema -- iqst-20220930 XSD 187K
104: JSON XBRL Instance as JSON Data -- MetaLinks 407± 606K
105: ZIP XBRL Zipped Folder -- 0001663577-22-000711-xbrl Zip 438K
Consent of Independent Registered Public Accounting Firm
iQSTEL, Inc.
Coral Gables, Florida
We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated April 15, 2022, relating to the consolidated financial statements of iQSTEL, Inc., which is contained in that Prospectus. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
/s/ Urish Popeck & Co., LLC
Pittsburgh, PA
| This ‘S-1’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 12/16/22 | |||
| 4/15/22 | 10-K | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/25/23 iQSTEL Inc. S-1/A 106:10M Edgar Einsteins, Inc./FA 7/12/23 iQSTEL Inc. S-1/A 106:9.8M Edgar Einsteins, Inc./FA 3/07/23 SEC UPLOAD¶ 10/26/23 2:52K iQSTEL Inc. 2/10/23 iQSTEL Inc. S-1/A 103:10M Edgar Einsteins, Inc./FA 1/13/23 SEC UPLOAD¶ 10/26/23 2:55K iQSTEL Inc. |