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

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iQSTEL Inc. – ‘S-1/A’ on 9/22/22

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

Filing Submission 0001663577-22-000558 – SGML Text

Original SGML Text submitted by:	Edgar Einsteins, Inc./FA (as Filing Agent)

⇓Show all <DOCUMENT> <TEXT> elements below – 10.9M ↑Top ↓Bottom

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<SECRELEASE-DATETIME>		20220922-140419	 ⇐ Metadata from SEC Info (ET)
<SECWEBSITE-DATETIME>		20220922-140415	 ⇐ Metadata from SEC Info (ET)
<ACCEPTANCE-DATETIME>		20220922-140320	 ⇐ Filing accepted by SEC (ET)
<ACCESSION-NUMBER>		0001663577-22-000558
<TYPE>				S-1/A
<PUBLIC-DOCUMENT-COUNT>		109
<FILING-DATE>			20220922
<DATE-OF-FILING-DATE-CHANGE>	20220922

<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>		iQSTEL Inc
<CIK>				0001527702
<ASSIGNED-SIC>			4813
<IRS-NUMBER>			452808620  ⇒ 45-2808620
<STATE-OF-INCORPORATION>	NV
<FISCAL-YEAR-END>		1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>			S-1/A
<ACT>				33
<FILE-NUMBER>			333-267278
<FILM-NUMBER>			221258915
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>			300 ARAGON AVENUE, SUITE 375
<CITY>				CORAL GABLES
<STATE>				FL
<ZIP>				33134
<PHONE>				(954) 951-8191
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>			300 ARAGON AVENUE, SUITE 375
<CITY>				CORAL GABLES
<STATE>				FL
<ZIP>				33134
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		PURESNAX INTERNATIONAL, INC.
<DATE-CHANGED>			20151124
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		PURE SNAX INTERNATIONAL, INC.
<DATE-CHANGED>			20150813
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>		B-MAVEN, INC.
<DATE-CHANGED>			20110810
</FORMER-COMPANY>
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<SEQUENCE>	1
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<SEQUENCE>	38  ⇐ Document/Exhibit 35
<FILENAME>	R26.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 220 lines (widest: 607 characters) - 25K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	39  ⇐ Document/Exhibit 36
<FILENAME>	R27.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 579 lines (widest: 3,893 characters) - 104K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	40  ⇐ Document/Exhibit 37
<FILENAME>	R28.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 203 lines (widest: 513 characters) - 22K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	41  ⇐ Document/Exhibit 38
<FILENAME>	R29.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 435 lines (widest: 680 characters) - 49K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	42  ⇐ Document/Exhibit 39
<FILENAME>	R30.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 267 lines (widest: 585 characters) - 30K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	43  ⇐ Document/Exhibit 40
<FILENAME>	R31.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 439 lines (widest: 4,803 characters) - 46K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	44  ⇐ Document/Exhibit 41
<FILENAME>	R32.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 185 lines (widest: 2,659 characters) - 19K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	45  ⇐ Document/Exhibit 42
<FILENAME>	R33.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 441 lines (widest: 1,464 characters) - 36K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	46  ⇐ Document/Exhibit 43
<FILENAME>	R34.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 149 lines (widest: 1,396 characters) - 10K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	47  ⇐ Document/Exhibit 44
<FILENAME>	R35.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 2,753 lines (widest: 9,989 characters) - 261K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	48  ⇐ Document/Exhibit 45
<FILENAME>	R36.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 123 lines (widest: 608 characters) - 8K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	49  ⇐ Document/Exhibit 46
<FILENAME>	R37.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 1,522 lines (widest: 5,144 characters) - 116K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	50  ⇐ Document/Exhibit 47
<FILENAME>	R38.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 472 lines (widest: 718 characters) - 50K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	51  ⇐ Document/Exhibit 48
<FILENAME>	R39.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 175 lines (widest: 607 characters) - 23K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	52  ⇐ Document/Exhibit 49
<FILENAME>	R40.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 295 lines (widest: 647 characters) - 42K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	53  ⇐ Document/Exhibit 50
<FILENAME>	R41.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 193 lines (widest: 871 characters) - 19K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	54  ⇐ Document/Exhibit 51
<FILENAME>	R42.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 656 lines (widest: 1,206 characters) - 95K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	55  ⇐ Document/Exhibit 52
<FILENAME>	R43.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 278 lines (widest: 718 characters) - 30K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	56  ⇐ Document/Exhibit 53
<FILENAME>	R44.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 130 lines (widest: 577 characters) - 12K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	57  ⇐ Document/Exhibit 54
<FILENAME>	R45.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 175 lines (widest: 607 characters) - 23K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	58  ⇐ Document/Exhibit 55
<FILENAME>	R46.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 432 lines (widest: 576 characters) - 76K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	59  ⇐ Document/Exhibit 56
<FILENAME>	R47.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 125 lines (widest: 427 characters) - 12K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	60  ⇐ Document/Exhibit 57
<FILENAME>	R48.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 220 lines (widest: 1,041 characters) - 30K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	61  ⇐ Document/Exhibit 58
<FILENAME>	R49.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 268 lines (widest: 585 characters) - 30K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	62  ⇐ Document/Exhibit 59
<FILENAME>	R50.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 133 lines (widest: 524 characters) - 13K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	63  ⇐ Document/Exhibit 60
<FILENAME>	R51.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 300 lines (widest: 931 characters) - 14K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	64  ⇐ Document/Exhibit 61
<FILENAME>	R52.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 519 lines (widest: 1,501 characters) - 22K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	65  ⇐ Document/Exhibit 62
<FILENAME>	R53.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 553 lines (widest: 1,042 characters) - 24K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	66  ⇐ Document/Exhibit 63
<FILENAME>	R54.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 385 lines (widest: 1,042 characters) - 19K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	67  ⇐ Document/Exhibit 64
<FILENAME>	R55.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 531 lines (widest: 683 characters) - 31K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	68  ⇐ Document/Exhibit 65
<FILENAME>	R56.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 531 lines (widest: 683 characters) - 31K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	69  ⇐ Document/Exhibit 66
<FILENAME>	R57.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 685 lines (widest: 10,628 characters) - 53K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	70  ⇐ Document/Exhibit 67
<FILENAME>	R58.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 502 lines (widest: 1,042 characters) - 24K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	71  ⇐ Document/Exhibit 68
<FILENAME>	R59.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 392 lines (widest: 1,247 characters) - 20K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	72  ⇐ Document/Exhibit 69
<FILENAME>	R60.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 108 lines (widest: 703 characters) - 6K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	73  ⇐ Document/Exhibit 70
<FILENAME>	R61.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 665 lines (widest: 2,200 characters) - 34K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	74  ⇐ Document/Exhibit 71
<FILENAME>	R62.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 331 lines (widest: 1,055 characters) - 17K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	75  ⇐ Document/Exhibit 72
<FILENAME>	R63.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 436 lines (widest: 1,599 characters) - 23K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	76  ⇐ Document/Exhibit 73
<FILENAME>	R64.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 365 lines (widest: 717 characters) - 20K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	77  ⇐ Document/Exhibit 74
<FILENAME>	R65.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 2,756 lines (widest: 1,338 characters) - 101K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	78  ⇐ Document/Exhibit 75
<FILENAME>	R66.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 427 lines (widest: 3,592 characters) - 27K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	79  ⇐ Document/Exhibit 76
<FILENAME>	R67.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 148 lines (widest: 422 characters) - 7K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	80  ⇐ Document/Exhibit 77
<FILENAME>	R68.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 1,744 lines (widest: 9,989 characters) - 112K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	81  ⇐ Document/Exhibit 78
<FILENAME>	R69.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 130 lines (widest: 662 characters) - 7K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	82  ⇐ Document/Exhibit 79
<FILENAME>	R70.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 549 lines (widest: 2,154 characters) - 31K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	83  ⇐ Document/Exhibit 80
<FILENAME>	R71.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 292 lines (widest: 710 characters) - 14K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	84  ⇐ Document/Exhibit 81
<FILENAME>	R72.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 127 lines (widest: 410 characters) - 7K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	85  ⇐ Document/Exhibit 82
<FILENAME>	R73.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 238 lines (widest: 748 characters) - 13K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	86  ⇐ Document/Exhibit 83
<FILENAME>	R74.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 108 lines (widest: 703 characters) - 6K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	87  ⇐ Document/Exhibit 84
<FILENAME>	R75.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 1,906 lines (widest: 2,200 characters) - 82K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	88  ⇐ Document/Exhibit 85
<FILENAME>	R76.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 392 lines (widest: 1,055 characters) - 18K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	89  ⇐ Document/Exhibit 86
<FILENAME>	R77.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 635 lines (widest: 1,599 characters) - 31K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	90  ⇐ Document/Exhibit 87
<FILENAME>	R78.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 289 lines (widest: 548 characters) - 15K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	91  ⇐ Document/Exhibit 88
<FILENAME>	R79.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 771 lines (widest: 1,366 characters) - 38K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	92  ⇐ Document/Exhibit 89
<FILENAME>	R80.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 601 lines (widest: 717 characters) - 36K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	93  ⇐ Document/Exhibit 90
<FILENAME>	R81.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 3,381 lines (widest: 1,787 characters) - 124K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	94  ⇐ Document/Exhibit 91
<FILENAME>	R82.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 288 lines (widest: 695 characters) - 15K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	95  ⇐ Document/Exhibit 92
<FILENAME>	R83.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 268 lines (widest: 473 characters) - 13K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	96  ⇐ Document/Exhibit 93
<FILENAME>	R84.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 168 lines (widest: 413 characters) - 9K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	97  ⇐ Document/Exhibit 94
<FILENAME>	R85.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 3,612 lines (widest: 1,619 characters) - 131K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	98  ⇐ Document/Exhibit 95
<FILENAME>	R86.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 277 lines (widest: 667 characters) - 15K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	99  ⇐ Document/Exhibit 96
<FILENAME>	R87.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
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</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	100  ⇐ Document/Exhibit 97
<FILENAME>	R88.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 3,193 lines (widest: 3,592 characters) - 128K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	101  ⇐ Document/Exhibit 98
<FILENAME>	R89.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 337 lines (widest: 430 characters) - 15K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	102  ⇐ Document/Exhibit 99
<FILENAME>	R90.htm
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<html>
       Show <HTML>: 126 lines (widest: 293 characters) - 6K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	103  ⇐ Document/Exhibit 100
<FILENAME>	iqst_s1a_htm.xml
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
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</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		EXCEL
<SEQUENCE>	104  ⇐ Document/Exhibit 101
<FILENAME>	Financial_Report.xlsx
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
       Show <TEXT>: 3,985 lines (Unix-to-Unix encoding) - 241K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	105  ⇐ Not a Document/Exhibit
<FILENAME>	Show.js
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
       Show <TEXT>: 5 lines (widest: 296 characters) - 973 bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	106  ⇐ Not a Document/Exhibit
<FILENAME>	report.css
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
       Show <TEXT>: 182 lines (widest: 57 characters) - 4K bytes  
</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		XML
<SEQUENCE>	107  ⇐ Document/Exhibit 102
<FILENAME>	FilingSummary.xml
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
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</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		JSON
<SEQUENCE>	110  ⇒ 108  ⇐ Document/Exhibit 103
<FILENAME>	MetaLinks.json
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
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</TEXT>
</DOCUMENT>

<DOCUMENT>
<TYPE>		ZIP
<SEQUENCE>	111  ⇒ 109  ⇐ Document/Exhibit 104
<FILENAME>	0001663577-22-000558-xbrl.zip
<DESCRIPTION>	IDEA: XBRL DOCUMENT
<TEXT>
       Show <TEXT>: 8,064 lines (Unix-to-Unix encoding) - 488K bytes  
</TEXT>
</DOCUMENT>

</SUBMISSION>

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Filing Submission 0001663577-22-000558 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

iQSTEL Inc. – ‘S-1/A’ on 9/22/22

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

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

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

Filing Table of Contents