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ACCESSION NUMBER:		0001663577-23-000201
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20230417
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20230420
DATE AS OF CHANGE:		20230420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		23832063

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br />
____________________</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_901_edei--DocumentType_c20230417__20230417_z5zSqL1YshWk"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br /> <br /> </b>Date
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<span style="font-size: 16pt"><span style="text-decoration: underline"><span id="xdx_90A_edei--EntityRegistrantName_c20230417__20230417_zqNgNvkw3xH1"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></span></span><br />
(Exact name of registrant as specified in its charter)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">________________________________________________</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address, if changed since last
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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    <td style="width: 96%; font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_edei--SolicitingMaterial_c20230417__20230417_zuGonpn9naw3"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" format="ixt:booleanfalse" name="dei:SolicitingMaterial">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_904_edei--PreCommencementTenderOffer_c20230417__20230417_zyYNI0mKmFaa"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td>
    <td style="font-family: Courier New, Courier, Monospace">&#160;</td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_edei--PreCommencementIssuerTenderOffer_c20230417__20230417_zlBZvWy0p50h"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">[ ]</ix:nonNumeric></span></span></td>
    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act: None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company&#160;&#160;&#160;<span id="xdx_90B_edei--EntityEmergingGrowthCompany_c20230417__20230417_zjGByshO8Sfi"><ix:nonNumeric contextRef="From2023-04-17to2023-04-17" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 2 &#8211; <span style="text-transform: uppercase">Financial
Information</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><b>Item 2.02</b></td><td><b>Results of Operations and Financial Condition.</b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On April 17, 2023, we issued a shareholder letter concerning our commercial
operations and financial results for the year ended December 31, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On April 19, 2023, we issued a press release concerning our anticipated
revenue results for March 31, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The shareholder letter and press release are furnished with this Current
Report on Form 8-K as Exhibits 99.1 and 99.2, respectively. The information furnished under this Item 2.02 and Item 9.01 of this Current
Report on Form 8-K, including Exhibits 99.1 and 99.2, shall not be deemed to be &#8220;filed&#8221; for the purposes of Section 18 of
the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated
by reference in any registration statement or other filing under the Securities Act of 1933, as amended, regardless of any general incorporation
by reference language in such filing, except as shall be expressly set forth by specific reference in any such filing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 1in"><b>Item 9.01</b></td><td><b>Financial Statements and Exhibits. </b></td></tr></table>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0 0 0 1in; text-indent: -1in">&#160;</p>

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    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="width: 85%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_1.htm"><span style="font-family: Times New Roman, Times, Serif">Shareholder letter, dated April 17, 2023</span></a></td></tr>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex99_2.htm"><span style="font-family: Times New Roman, Times, Serif">Press Release, dated April 19, 2023</span></a></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>iQSTEL Inc.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Courier New, Courier, Monospace; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br />
Chief Executive Officer</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date April 20, 2023</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>IQST - iQSTEL Issues April Letter To Shareholders</B></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">PR Newswire</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">NEW YORK, April 17, 2023</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">NEW YORK,&nbsp;April 17, 2023&nbsp;/PRNewswire/ --&nbsp;iQSTEL
Inc. (OTCQX:&nbsp;IQST)&nbsp;today released a letter to Shareholders from CEO&nbsp;Leandro Iglesias&nbsp;addressing the most relevant
issues related to its commercial operations and financial results for the year ended&nbsp;December 31, 2022.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><IMG SRC="image_002.jpg" ALT="iQSTEL_Logo" STYLE="height: 232px; width: 400px"></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Dear Shareholders,</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">On behalf of our management team, I would like to present this
letter to the shareholders of our company to review the most relevant issues related to our commercial operations and financial results
for the year ended&nbsp;December 31, 2022, disclosed in the recently filed SEC Form 10-K.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">We are sure, that at the first glance, the financial statement
may be the cause of some frustration, but we believe, if read carefully, the financial results include information that shows a positive
evolution of the company moving us toward the achievement of one of the objectives that we have set for this year, 2023 - reaching a consolidated
positive net income for our overall operations.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">With that idea in mind, I will share our analysis of the information
included in the financial statements that gives our management a very positive outlook in regard to our present performance and the future
of the company.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Our balance sheet has strengthened year over year. Total assets
have grown consistently over the past few years, and even when the total liabilities significantly increased this last year, the overall
financial ratios related to these components of the balance sheet still show a healthy company.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">For example, the current ratio and the acid-test ratio are
1.00 and 0.99 respectively. This indicates the company has the financial resources to remain solvent. The average acid-test ratio in the
telecommunications industry is 1.01.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The debt ratio, which measures the relative amount of the company's
assets that are provided from debt is equal to 0.54. In general terms a debt ratio between 0.3 and 0.6 could be considered adequate, while
the average in the telecommunications industry is 0.69.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">It is also important to remark that our stockholders' equity
remains above the minimum required to qualify for a Nasdaq up listing.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">In relation to the profit and loss statement, which is where
the greatest challenges of the company and the greatest expectations of our shareholders converge, we must say that even though the results
certainly still do not meet the expectations of our shareholders and are still far from where the company wants to be, there still remain
a number of good signs to be highlighted.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Our revenue has not stopped growing. Revenue grew by 44% each
of the last two years and if we look back in time, it has grown 577% from the&nbsp;$13,775,361&nbsp;reported in 2018 to the&nbsp;$93,203,532&nbsp;reported
at the end of 2022. The 2023 year-end forecast is&nbsp;$105 million.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Our 2022 gross profit increased by 16.81% compared to 2021.
In addition to our revenue and gross profit growth, we must also talk about the operating expenses.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">In terms of percentage of revenue, the operating expenses have
reduced from 6.98% in year 2021 to 5.35% in year 2022. This is a decrease of 23.43% year over year. The best part here is that when we
compare the operating expenses of the companies consolidated in year 2021 (Etelix, Swisslink, IoT Labs, QGlobal SMS, ItsBchain, Global
Money One and the corporate expenses of iQSTEL) to the amount these same companies totaled in 2022, the percentage goes from 6.98% to
4.53%. In absolute value, it was&nbsp;$4,517,631&nbsp;in 2021 versus&nbsp;$3,649,363&nbsp;in 2022 experiencing a reduction equivalent
to 19.22% year over year. The increase in the overall operating expenses in 2022 compared to 2021 results from costs incurred from the
Whisl and Smartbiz acquisitions executed in 2022.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The increase in the revenue, combined with the increase in
the gross revenue and the proportional decrease in the operating expenses are not yet reflected in the operating income. Nevertheless,
they certainly show the proper behavior necessary to achieve a positive operating income.</P>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">When looking at the profit and loss statement, it is important
to remark on the change in fair value of derivative liabilities. We will use adjusted EBITDA to better show the impact of these non-cash
components of the profit and loss statement in the results of operations.</P>

<P STYLE="text-align: left; font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt 0pt 3pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 70%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">As of December 31,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">2020</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">2021</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">2022</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Revenues</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>$</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">44,910,006</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">64,702,018</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">93,203,532</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Cost of revenue</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">43,947,654</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">63,168,303</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">91,412,016</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Gross profit</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">962,352</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">1,533,715</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">1,791,516</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Operating expenses</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">General and administration</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">4,174,367</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">4,517,631</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">4,983,176</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">&nbsp;&nbsp; Total operating expenses</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">4,174,367</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">4,517,631</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">4,983,176</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Operating&nbsp; income/(loss)</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-3,212,015</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-2,983,916</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-3,191,660</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Other income (expense)</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Other income</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">38,585</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">4,426</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">118,871</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Other expenses</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-117,562</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">2,684</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-112,962</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Interest expense</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-3,509,323</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-675,481</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-29,641</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Change in fair value of derivative liabilities</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">255,614</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">317,080</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-2,650,369</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Loss on settlement of debt</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-154,629</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-528,794</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">&nbsp;&nbsp; Total other expense</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">-3,487,315</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">-880,085</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">-2,674,101</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Net loss before provision for income taxes</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-6,699,330</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-3,864,001</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-5,865,761</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Income taxes</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">152</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>Net (loss) income</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>$</B></TD>
    <TD STYLE="border-top: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>-6,699,482</B></TD>
    <TD STYLE="border-top: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>-3,864,001</B></TD>
    <TD STYLE="border-top: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>-5,865,761</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Net loss</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-6,699,482</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-3,864,001</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-5,865,761</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Depreciation and Amortization</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">68,602</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">91,474</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">120,117</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Interest expense</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">3,509,323</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">675,481</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">29,641</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Income taxes</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">152</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Change in fair value of derivative liabilities</TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-255,614</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">-317,080</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">2,650,369</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>Adjusted EBITDA</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>-3,377,019</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>-3,414,126</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>-3,065,634</B></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The reconciled adjusted EBITDA in the table above shows the
positive evolution of our operations when comparing the results of year 2022 with the previous two years. Once again, while the current
EBITDA is negative, management believes the improvement in the results of 2022 compared to the previous years demonstrates an alignment
with our recurring message - &quot;the company is improving all the time and we are on track to achieve a positive operating income in
2023.&quot;</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">A remarkable fact we also want to bring to our shareholders'
attention is the effect that our M&amp;A campaign has had in the process of creating value. From 2018 to the end of 2022, we have completed
the acquisition of 8 companies, with a total cash investment of&nbsp;$2,204,429&nbsp;adding goodwill of&nbsp;$5,172,146&nbsp;in turn generating
a positive net effect in our assets of&nbsp;$2,967,717.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">A company that is in the process of formation should not be
analyzed based only on one variable or one indicator, and much less so if that variable is only the net income. Amazon was founded in
1990 and reported its first quarter with net income in 2001. Tesla was founded in 2003 and reported its first quarter with net income
in 2013.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Could we imagine what the future of these two companies would
have been if after five years of operations they had only been evaluated by their net profits? Amazon's stock price was&nbsp;$18&nbsp;in
1997 and Tesla's was&nbsp;$17&nbsp;in 2010 when each IPO'd. Today the respective shares are trading at&nbsp;$102.51&nbsp;and&nbsp;$185.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The objective of every company is to report profits (the sooner
the better) for its shareholders and even more so that these profits are sustainable in the long term. What makes this possible is that
the company is founded on a clear definition of its business vision and that each step it takes be aligned with that business vision.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">iQSTEL's mission is to serve basic human needs in today's modern
world by making the necessary tools accessible regardless of race, ethnicity, religion, socioeconomic status, or identity. iQSTEL recognizes
that in today's modern world, the pursuit of the human hierarchy of needs (physiological, safety, relationship, esteem, and self-actualization)
is marginalized without access to ubiquitous communications, the freedom of virtual banking, clean affordable mobility and information
and content.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">All steps we have taken in the last 4 years have been done
with the purpose of creating an ecosystem for delivering accessibility to our customers the necessary tools in today's pursuit of basic
human needs: telecommunications, financial inclusion, mobility and access to technology. Strengthening what has been until today our core
business, telecommunications, while we develop in parallel the new business areas in fintech, blockchain, internet of things and electric
mobility.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">We are realistic about our present situation and very optimistic
about our immediate and long-term future. We know where we are and where we want to go. iQSTEL is doing better today than yesterday, and
we invite all our shareholders to share our optimism. The best is yet to come.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Sincerely yours,</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Leandro Iglesias<BR>
President/CEO</P>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>About IQSTEL updated:</B></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">iQSTEL Inc. (OTC-QX:&nbsp;IQST) (www.iQSTEL.com) is a US-based,
multinational public company preparing for a Nasdaq up-listing with an FY2023&nbsp;$105 million&nbsp;revenue forecast. iQSTEL's mission
is to serve basic human needs in today's modern world by making the necessary tools accessible regardless of race, ethnicity, religion,
socioeconomic status, or identity. iQSTEL recognizes that in today's modern world, the pursuit of the human hierarchy of needs (physiological,
safety, relationship, esteem and self-actualization) is marginalized without access to ubiquitous communications, the freedom of virtual
banking, clean affordable mobility and information and content. iQSTEL has 4 Business Divisions delivering accessibly to the necessary
tools in today's pursuit of basic human needs: Telecommunications, Fintech, Electric Vehicles and Metaverse.</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0">The Telecommunications Division (Communications) includes VoIP, SMS, International Fiber-Optic, Proprietary Internet
of Things (IoT), and a Proprietary Mobile Portability Blockchain Platform.</LI>

<LI STYLE="margin: 0">The Fintech Division (Financial Freedom) includes remittances services, top up services, Master Card Debit Card,
a US Bank Account (No SSN required), and a Mobile App.</LI>

<LI STYLE="margin: 0">The Electric Vehicles Division (Mobility) offers Electric Motorcycles and plans to launch a Mid Speed Car.</LI>

<LI STYLE="margin: 0">The Metaverse Division (information and content) includes an enriched and immersive white label proprietary Metaverse
platform to access products, services, content, entertainment, information, customer support, and more in a virtual 3D interface.</LI>

</UL>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The company continues to grow and expand its suite of products
and services both organically and through mergers and acquisitions (M&amp;A). iQSTEL has completed 10 acquisitions since&nbsp;June 2018&nbsp;and
continues to develop an active pipeline of potential future acquisitions.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>Safe Harbor Statement:</B>&nbsp;Statements in this news
release may be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited to, statements that express
our intentions, beliefs, expectations, strategies, predictions, or any other information relating to our future activities or other future
events or conditions. These statements are based on current expectations, estimates, and projections about our business based partly on
assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties, and assumptions
that are difficult to predict. Therefore, actual outcomes and results may and are likely to differ materially from what is expressed or
forecasted in forward-looking statements due to numerous factors. Any forward-looking statements speak only as of the date of this news
release, and iQSTEL Inc. undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the
date of this news release. This press release does not constitute a public offer of any securities for sale. Any securities offered privately
will not be or have not been registered under the Act and may not be offered or sold in&nbsp;the United States&nbsp;absent registration
or an applicable exemption from registration requirements.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">iQSTEL Inc.<BR>
IR US Phone: 646-740-0907<BR>
IR Email:&nbsp;investors@iqstel.com</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Contact Details</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">iQSTEL Inc.<BR>
+1 646-740-0907<BR>
investors@iqstel.com<BR>
Company Website<BR>
https://www.iqstel.com/</P>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>IQST - iQSTEL Announces 36% Gross Profit Increase On Q1
Revenue Of $22.9 Million</B></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">PR Newswire</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">NEW YORK, April 19, 2023</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">NEW YORK,&nbsp;April 19, 2023&nbsp;/PRNewswire/ --&nbsp;iQSTEL
Inc. (OTCQX:&nbsp;IQST<B>)</B>&nbsp;today announced the company's Q1 2023 revenue reached&nbsp;$22.9 million&nbsp;based on preliminary
accounting.&nbsp; Revenue grew in Q1 2023 by 18% compared to the same period last year. The company's gross profit of approximately&nbsp;$780,000&nbsp;based
on preliminary accounting increased by 36% in Q1 2023 compared to the same period last year.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><IMG SRC="image_001.jpg" ALT="iQSTEL Inc Logo" STYLE="height: 232px; width: 400px"></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The company recently published its 2022 annual report on SEC
Form 10K, and a Shareholders Letter explaining the details.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Revenue for the year ended&nbsp;December 31, 2022&nbsp;was&nbsp;$93,203,532&nbsp;compared
to&nbsp;$64,702,018&nbsp;recorded in the previous year representing an increase of 44% from 2021 to 2022. &nbsp;</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The company reported a gross profit of nearly&nbsp;$1.8 million&nbsp;for
the year ended&nbsp;December 31, 2022.&nbsp;&nbsp;<U>The Q1 2023 gross profit of&nbsp;$780,000&nbsp;is already 43% the gross profit reported
for the entire year in 2023.</U></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The table below summarizes iQSTEL's gross profit growth through
Q1-FY2023:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="border: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>EOY-FY2022</B></TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>Q1 - FY2022</B></TD>
    <TD STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>Q1-FY2023</B></TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>Revenue (US$ Million)</B></TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid">93.2</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid">19.42</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid"><B>22.9</B></TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>Gross Profit (US$ Thousand)</B></TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid">1791</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid">484</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 9.95pt 8pt 2.05pt; border-right: black 1pt solid"><B>780</B></TD>
    <TD STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif"><B>Note 1</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt"><B>% of Gross Profit</B></TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt; border-right: black 1pt solid">1.92&nbsp;%</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt; border-right: black 1pt solid">2.49&nbsp;%</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt; border-right: black 1pt solid"><B>3.41&nbsp;%</B></TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-right: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">% of Gross Profit Growth Vs Q1 -FY2022</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt; border-right: black 1pt solid">36&nbsp;%</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-right: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt">% of Gross Profit Growth Vs EOY-FY2022</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 11pt/107% Calibri, Helvetica, Sans-Serif; padding: 0.75pt 2.05pt 8pt; border-right: black 1pt solid">77.25&nbsp;%</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4" STYLE="padding: 0.75pt 2.05pt 8pt; font: 11pt/107% Calibri, Helvetica, Sans-Serif">Note 1: This value represents 43.55% of the Gross Profit of EOY-FY2022</TD>
    <TD STYLE="padding: 0.75pt 9.95pt 0.75pt 2.05pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&quot;With iQSTEL's maturing operations we are seeing improved
profit margins,&quot; commented&nbsp;Leandro Iglesias, CEO of iQSTEL. &quot;Revenue growth remains high with the company on track to meet
or exceed its&nbsp;$105 million&nbsp;2023 forecast. Historically the second half of the year is better in terms of commercial activity.
Therefore, we feel confident about reaching or exceeding our revenue objective of&nbsp;$105 million. Now we are tuning the operational
engine that drives our monster growth and seeing better fuel efficiency through our profit margin improvements. iQSTEL has a very sound
operation running under its hood. I expect our track record highlights for 2023 to be breaking&nbsp;$105 million&nbsp;in revenue and reporting
our first annual positive operating income. The Q1 2023 gross profit performance bolsters our confidence.&quot;</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">About IQSTEL updated:</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">iQSTEL Inc. (OTC-QX:&nbsp;IQST) (www.iQSTEL.com) is a US-based,
multinational public company preparing for a Nasdaq up-listing with an FY2023&nbsp;$105 million&nbsp;revenue forecast. iQSTEL's mission
is to serve basic human needs in today's modern world by making the necessary tools accessible regardless of race, ethnicity, religion,
socioeconomic status, or identity.&nbsp; iQSTEL recognizes that in today's modern world, the pursuit of the human hierarchy of needs (physiological,
safety, relationship, esteem and self actualization) is marginalized without access to ubiquitous communications, the freedom of virtual
banking, clean affordable mobility and information and content. iQSTEL has 4 Business Divisions delivering accessibly to the necessary
tools in today's pursuit of basic human needs: Telecommunications, Fintech, Electric Vehicles and Metaverse.</P>

<UL STYLE="margin-top: 0in; list-style-type: disc">

<LI STYLE="margin: 0">The Telecommunications Division (Communications) includes VoIP, SMS, International Fiber-Optic, Proprietary Internet
of Things (IoT), and a Proprietary Mobile Portability Blockchain Platform.</LI>

<LI STYLE="margin: 0">The Fintech Division (Financial Freedom) includes remittances services, top up services, Master Card Debit Card,
a US Bank Account (No SSN required), and a Mobile App.</LI>

<LI STYLE="margin: 0">The Electric Vehicles Division (Mobility) offers Electric Motorcycles and plans to launch a Mid Speed Car.</LI>

<LI STYLE="margin: 0">The Metaverse Division (information and content) includes an enriched and immersive white label proprietary Metaverse
platform to access products, services, content, entertainment, information, customer support, and more in a virtual 3D interface.</LI>

</UL>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">The company continues to grow and expand its suite of products
and services both organically and through mergers and acquisitions (M&amp;A).&nbsp; iQSTEL has completed 10 acquisitions since&nbsp;June
2018&nbsp;and continues to develop an active pipeline of potential future acquisitions.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">Safe Harbor Statement: Statements in this news release may
be &quot;forward-looking statements&quot;. Forward-looking statements include, but are not limited to, statements that express our intentions,
beliefs, expectations, strategies, predictions, or any other information relating to our future activities or other future events or conditions.
These statements are based on current expectations, estimates, and projections about our business based partly on assumptions made by
management. These statements are not guarantees of future performance and involve risks, uncertainties, and assumptions that are difficult
to predict. Therefore, actual outcomes and results may and are likely to differ materially from what is expressed or forecasted in forward-looking
statements due to numerous factors. Any forward-looking statements speak only as of the date of this news release, and iQSTEL Inc. undertakes
no obligation to update any forward-looking statement to reflect events or circumstances after the date of this news release. This press
release does not constitute a public offer of any securities for sale. Any securities offered privately will not be or have not been registered
under the Act and may not be offered or sold in&nbsp;the United States&nbsp;absent registration or an applicable exemption from registration
requirements.</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>iQSTEL Inc.</B><BR>
IR US Phone: 646-740-0907&nbsp;<BR>
IR Email:&nbsp;investors@iqstel.com</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>Contact Details&nbsp;</B><BR>
iQSTEL Inc.&nbsp;<BR>
+1 646-740-0907&nbsp;<BR>
investors@iqstel.com</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt"><B>Company Website&nbsp;</B><BR>
https://www.iqstel.com/&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>iqst-20220511_pre.xml
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139945927581072">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Apr. 17, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Apr. 17,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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