Registration Statement (General Form) — Form S-1 — SA’33
Filing Table of Contents
Document/Exhibit Description Pages Size
1: S-1 Registration Statement (General Form) HTML 2.47M
2: EX-5.1 Opinion of Counsel re: Legality HTML 32K
3: EX-23.1 Consent of Expert or Counsel HTML 26K
4: EX-FILING FEES Filing Fees HTML 29K
10: R1 Cover HTML 55K
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 129K
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 80K
29: R20 Note 9 - Related Party Transactions HTML 71K
30: R21 Note 10 - Commitments and Contingencies HTML 36K
31: R22 Note 11 - Segments HTML 169K
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 56K
40: R31 Note 11 - Stockholders? Equity HTML 80K
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 280K
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 115K
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 45K
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 31K
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 110K
(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 57K
87: R78 NOTE 8 - OTHER CURRENT LIABILITIES - Other Current HTML 40K
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 40K
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 160K
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_s1_htm XML 2.46M
101: EXCEL IDEA Workbook of Financial Reports XLSX 239K
6: EX-101.CAL XBRL Calculations -- iqst-20220630_cal XML 250K
7: EX-101.DEF XBRL Definitions -- iqst-20220630_def XML 790K
8: EX-101.LAB XBRL Labels -- iqst-20220630_lab XML 1.07M
9: EX-101.PRE XBRL Presentations -- iqst-20220630_pre XML 1.24M
5: EX-101.SCH XBRL Schema -- iqst-20220630 XSD 209K
103: JSON XBRL Instance as JSON Data -- MetaLinks 423± 627K
104: ZIP XBRL Zipped Folder -- 0001663577-22-000514-xbrl Zip 443K
Filing Submission 0001663577-22-000514 – SGML Text
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